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HSN 950618% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE

GST rate for HSN 9506 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 9506

18%

Specific items under 9506

HSN CodeDescriptionGST Rate
950611SKIS18%
950612SKI-FASTENINGS (SKI-BINDINGS)18%
950619OTHER18%
950621SAILBOARDS18%
950629OTHER18%
950631CLUBS, COMPLETE18%
950632BALLS18%
950639OTHER18%
950640ARTICLES AND EQUIPMENT FOR TABLE-TENNIS18%
950651LAWN-TENNIS RACKETS, WHETHER OR NOT STRUNG18%
950659OTHER :18%
950661LAWN-TENNIS BALLS18%
950662INFLATABLE :18%
950669OTHER :18%
950670ICE SKATES AND ROLLER SKATES, INCLUDING SKATING BOOTS WITH SKATES ATTACHED18%
950691ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS OR ATHLETICS :18%
950699OTHER :18%
95061100SKIS18%
95061200SKI-FASTENINGS (SKI-BINDINGS)18%
95061900OTHER18%
95062100SAILBOARDS18%
95062900OTHER18%
95063100CLUBS, COMPLETE18%
95063200BALLS18%
95063900OTHER18%
95064000ARTICLES AND EQUIPMENT FOR TABLE-TENNIS18%
95065100LAWN-TENNIS RACKETS, WHETHER OR NOT STRUNG18%
95065910SQUASH OR RACKETBALL BADMINTON RACKETS, WHETHER OR NOT STRUNG18%
95065990OTHER18%
95066100LAWN-TENNIS BALLS18%
95066210FOOTBALL18%
95066220VOLLEY BALL18%
95066230BASKET BALL18%
95066290OTHER18%
95066910HOCKEY BALL18%
95066920CRICKET BALL18%
95066930GOLF BALL18%
95066940RUGBY BALL18%
95066990OTHER18%
95067000ICE SKATES AND ROLLER SKATES, INCLUDING SKATING BOOTS WITH SKATES ATTACHED18%
95069110BOXING EQUIPMENT18%
95069190OTHER18%
95069910BADMINTON SHUTTLE COCKS18%
95069920LEG PADS AND BATS FOR CRICKET18%
95069930SHOULDER PADS FOR FOOTBALL18%
95069940HOCKEY STICKS AND BLADES18%
95069950POLO STICKS INCLUDING BLADES, SHAFTS AND HEADS18%
95069960SPORTS NET18%
95069970TENNIS AND BADMINTON RACKET PRESSURES18%
95069980SHIN-GUARDS AND ELBOW OR SHOULDERS PADS EXCLUDING THOSE FOR FOOTBALL, WAIST, THIGH AND HIP PROTECTIVE EQUIPMENT18%
95069990OTHER18%

Tax calculator for HSN 9506

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 9506

What is the GST rate for HSN 9506?

GST rate for HSN 9506 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 9506 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 9506