Chapter 95 · Section XX

HSN Code Chapter 95: Toys, games and sports goods

Toys, games and sports requisites; parts and accessories thereof

Rate distribution

Code	Description	GST rate
9503	Tricycles, scooters, pedal cars and similar wheeled toys	Varies
9504	Video game consoles and machines, table or parlour games	Varies
9505	Festive, carnival or other entertainment articles	18%
9506	Articles and equipment for general physical exercise	Varies
9507	Fishing rods, fish-hooks and other line fishing tackle	5%
9508	Travelling circuses and travelling menageries	18%

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 13/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.