Q3HSN Code 9506
Articles and equipment for general physical exercise
Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools
GST rate
| Sports goods other than articles and equipment for general physical exercise | 5% |
| Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] | 18% |
Codes under 9506
| Code | Description | GST rate |
|---|---|---|
| 9506 11 | Skis | Varies |
| 9506 12 | Ski-fastenings (ski-bindings) | Varies |
| 9506 19 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools › Other | Varies |
| 9506 21 | Sailboards | Varies |
| 9506 29 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools › Other | Varies |
| 9506 31 | Clubs, complete | Varies |
| 9506 32 | Balls | Varies |
| 9506 39 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools › Other | Varies |
| 9506 40 | Articles and equipment for table-tennis | Varies |
| 9506 51 | Lawn-tennis rackets, whether or not strung | Varies |
| 9506 59 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools › Other | Varies |
| 9506 59 10 | Squash or racketball badminton rackets, whether or not strung | Varies |
| 9506 61 | Lawn-tennis balls | Varies |
| 9506 62 | Inflatable: | Varies |
| 9506 62 10 | Football | Varies |
| 9506 62 20 | Volley ball | Varies |
| 9506 62 30 | Basket ball | Varies |
| 9506 69 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools › Other | Varies |
| 9506 69 10 | Hockey ball | Varies |
| 9506 69 20 | Cricket ball | Varies |
| 9506 69 30 | Golf ball | Varies |
| 9506 69 40 | Rugby ball | Varies |
| 9506 70 | Ice skates and roller skates, including skating boots with skates attached | Varies |
| 9506 91 | Articles and equipment for general physical exercise, gymnastics or athletics: | Varies |
| 9506 91 10 | Boxing equipment | Varies |
| 9506 99 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools › Other | Varies |
| 9506 99 10 | Badminton shuttle cocks | Varies |
| 9506 99 20 | Leg pads and bats for cricket | Varies |
| 9506 99 30 | Shoulder pads for football | Varies |
| 9506 99 40 | Hockey sticks and blades | Varies |
| 9506 99 50 | Polo sticks including blades, shafts and heads | Varies |
| 9506 99 60 | Sports net | Varies |
| 9506 99 70 | Tennis and badminton racket pressures | Varies |
| 9506 99 80 | Shin-guards and elbow or shoulders pads excluding those for football, waist, thigh and hip protective equipment | Varies |
← Chapter 95: Toys, games and sports goods
Related HSN codes
Frequently Asked Questions
What is the HSN code for articles and equipment for general physical exercise?
The HSN code for articles and equipment for general physical exercise is 9506, under Chapter 95 (Toys, games and sports goods).
What is the GST rate on articles and equipment for general physical exercise?
It depends on the specific item: sports goods other than articles and equipment for general physical exercise is 5%; articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.