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HSN 950318% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

TRICYCLES

GST rate for HSN 9503 is 18%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split9% CGST + 9% SGST
Inter-state18% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 9503

18%

Specific items under 9503

HSN CodeDescriptionGST Rate
950300Tricycles, 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:18%
95030010ELECTRONIC18%
95030020NON ELECTRONIC18%
95030030TRICYCLES, 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 - 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 --- OF PLASTICS18%
95030090TRICYCLES, 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 -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 --- OTHER18%
95030091Of electronic toys18%
95030099Other18%
95031000OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS ELECTRIC TRAINS, INCLUDING TRACKS, SIGNALS AND OTHER ACCESSORIES THEREFORE18%
95032000OTHER TOYS; REDUCED-SIZE (SCALE) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS REDUCED-SIZE (SCALE) MODEL ASSEMBLY KITS, WHETHER OR NOT WORKING MODELS, EXCLUDING THOSE OF SUB-HEADING 9503 1018%
95033000OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS OTHER CONSTRUCTION SETS AND CONSTRUCTIONAL TOYS18%
95034100OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: STUFFED18%
95034910OTHER TOYS; REDUCED-SIZE (SCALE) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OF WOOD18%
95034920OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OF METAL18%
95034930OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OF PLASTICS18%
95034990OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OTHER18%
95035010OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOY MUSICAL INSTRUMENTS AND APPARATUS: INSTRUMENTS AND APPARATUS18%
95035090OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOY MUSICAL INSTRUMENTS AND APPARATUS: PARTS18%
95036010OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - PUZZLES: OF WOOD18%
95036090OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - PUZZLES: OTHER18%
95037010OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS, PUT UP IN SETS OR OUTFITS : OF PLASTICS18%
95037090OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS, PUT UP IN SETS OR OUTFITS : OTHER18%
95038010OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS AND MODELS, INCORPORATING A MOTOR: TOYS AND MODELS18%
95038090OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS AND MODELS, INCORPORATING A MOTOR: PARTS18%
95039010OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER: TOY WEAPONS18%
95039020OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER: OTHER TOYS18%
95039090OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER: PARTS18%

Tax calculator for HSN 9503

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)90.00
SGST (9%)90.00
Total invoice1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)180.00
Total invoice1180.00
Chapter note
Toys, Games, Sports Requisites. Electronic Toys (18%). Sports goods (12%). Video Games (18% or 28%).

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 95 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 9503

What is the GST rate for HSN 9503?

GST rate for HSN 9503 is 18%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 9503 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 9503