(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