GST Rates Chapter 95 Toys, Games & Sports Requisites; Parts And Accessories Thereof

By | June 26, 2017
(Last Updated On: June 26, 2017)

GST Rates Chapter 95

[ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ]

CHAPTER 95: TOYS, GAMES AND SPORTS REQUISITES;PARTS AND ACCESSORIES THEREOF

GST RATES
12% :1.Sports goods other than articles and equipments for general physical exercise : 9506
2.Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) : other than electronic toys : 9503.
3.Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. : 9507 all goods.
4.See also Sl. No. 2 of 28%
18% :1.Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) : 9503.
2.See also Sl. No. 4 of 28%
28% :All goods not specified elsewhere.
1.9501, 9502 – Blank in Tariff.
2.9504 Video games consoles and Machines
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
9504 : Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] : 12%]
3.9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
4.1 [9506 Articles and equipment for general physical exercise, gymnastics, athletics]
[Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under :
9506 : Swimming pools and padding pools : 18%]
5.9508 Round abouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries].
 1. Substituted by Addendum to the GST Rate Schedule for Goods, released by CBEC on 3-6-2017

Read Complete Schedule of GST Rates for Goods

Category: GST

About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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