HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 95 |
TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF | ||
9501 |
[***] | ||
9502 |
[***] | ||
9503 |
Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds | ||
950300 |
- | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds : | |
95030010 |
--- | Electronic | |
95030020 |
--- | Non electronic | |
--- | Parts : | ||
95030091 |
---- | Of electronic toys | |
95030099 |
---- | Other | |
9504 |
Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment | ||
95042000 |
- | Articles and accessories for billiards of all kinds | |
95043000 |
- | Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment | |
95044000 |
- | Playing cards | |
95045000 |
- | Video game consoles and machines, other than those of sub-heading 950430 | |
950490 |
- | Other: | |
95049010 |
--- | Chess set, all types | |
95049020 |
--- | Carrom board, with or without coins and strikers | |
95049090 |
--- | Other | |
9505 |
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | ||
95051000 |
- | Articles for Christmas festivities | |
950590 |
- | Other: | |
95059010 |
--- | Magical equipments | |
95059090 |
--- | Other | |
9506 |
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools | ||
- | Snow-skis and other snow-ski equipment: | ||
95061100 |
-- | Skis | |
95061200 |
-- | Ski-fastenings (ski-bindings) | |
95061900 |
-- | Other | |
- | Water-skis, surf-boards, sailboards and other water-sport equipment: | ||
95062100 |
- | Sailboards | |
95062900 |
-- | Other | |
- | Golf clubs and other golf equipment: | ||
95063100 |
-- | Clubs, complete | |
95063200 |
-- | Balls | |
95063900 |
-- | Other | |
95064000 |
- | Articles and equipment for table-tennis | |
- | Tennis, badminton or similar rackets, whether or not strung: | ||
95065100 |
-- | Lawn-tennis rackets, whether or not strung | |
950659 |
-- | Other: | |
95065910 |
--- | Squash or racketball badminton rackets, whether or not strung | |
95065990 |
--- | Other | |
- | Balls, other than golf balls and table-tennis balls : | ||
95066100 |
-- | Lawn-tennis balls | |
950662 |
-- | Inflatable: | |
95066210 |
--- | Football | |
95066220 |
--- | Volley ball | |
95066230 |
--- | Basketball | |
95066290 |
--- | Other | |
950669 |
-- | Other: | |
95066910 |
--- | Hockey ball | |
95066920 |
--- | Cricket ball | |
95066930 |
--- | Golf ball | |
95066940 |
--- | Rugby ball | |
95066990 |
--- | Other | |
95067000 |
- | Ice skates and roller skates, including skating boots with skates attached | |
- | Other: | ||
950691 |
-- | Articles and equipment for general physical exercise, gymnastics or athletics: | |
95069110 |
--- | Boxing equipment | |
95069190 |
--- | Other | |
950699 |
-- | Other: | |
95069910 |
--- | Badminton shuttle cocks | |
95069920 |
--- | Leg pads and bats for cricket | |
95069930 |
--- | Shoulder pads for football | |
95069940 |
--- | Hockey sticks and blades | |
95069950 |
--- | Polo sticks including blades, shafts and heads | |
95069960 |
--- | Sports net | |
95069970 |
--- | Tennis and badminton racket pressures | |
95069980 |
--- | Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment | |
95069990 |
--- | Other | |
9507 |
Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting requisites | ||
95071000 |
- | Fishing rods | |
95072000 |
- | Fish-hooks, whether or not snelled | |
95073000 |
- | Fishing reels | |
950790 |
- | Other: | |
95079010 |
--- | Fish landing and butterfly nets | |
95079090 |
--- | Other | |
9508 |
Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres | ||
95081000 |
- | Travelling circuses and travelling menageries | |
- | Amusement park rides and water park amusements : | ||
95082100 |
-- | Roller coasters | |
95082200 |
-- | Carousels, swings and roundabouts | |
95082300 |
-- | Dodge'em cars | |
95082400 |
-- | Motion simulators and moving theatres | |
95082500 |
-- | Water rides | |
95082600 |
-- | Water park amusements | |
95082900 |
-- | Other | |
95083000 |
- | Fairground amusements | |
95084000 |
- | Travelling theatres |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).