Chapter 95GST Classification
Toys, Games and Sports Requisites
Covers toys, puzzles, video games, and sports equipment.
Based on Customs Tariff ActUpdated: December 2025
Total Codes140
Dominant RateToys 12%. Electronic games 18% or 28%. Sports goods 12%.
Includes: Toys, Video Games, Gym Equipment...
How to find the correct HSN Code in Chapter 95?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 95
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What does Chapter 95 Cover?
Covers toys, puzzles, video games, and sports equipment.
Included
- Tricycles
- Dolls
- Video Game Consoles
- Gym Equipment
Excluded
- BicyclesGo to Ch 87
- Sports ClothingGo to Ch 61/62
Common Confusions
- • Toy (Ch 95) vs Real Item (Various): Functional items usually go to respective chapters.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 95
Are Toys 12%?
Yes, generally 12%.
Is Gym Equipment Ch 95?
Yes, 18% usually.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.