Last updated: December 17th, 2024 1:02 PM

GST Rate for Toys and Sporting Goods

The GST rate for all goods and services were decided in the months of May and June 2017 in preparation for the 1st July 2017 rollout of GST in India. GST rates are based on the Harmonised System Nomenclature or HSN, an international system for classifying goods in international trade. The GST Council fixed the GST rate for all products in India under five rates of 0%, 5%, 12%, 18% and 28%. The GST rate for toys and sporting goods fall 12% or 18% or 28%. In this article, we look at the GST rate for toys and sporting goods in detail.

GST Rate for Toys

12% shall apply to toys such as tricycles, scooters, pedal cars if these products produced non-electronically. All toys including tricycles, scooters, pedal cars and others produced with the electronic operation, shall attract 18% GST.

Video games and video game consoles shall attract 28% GST. 28% GST also applies for carnival or other entertainment articles, as well as conjuring tricks and novelty jokes.

In case the toy does not fall under any of the above categories, then it would be taxed at 28% by default.

GST Rate for Sporting Goods

Sports goods other than articles and equipment for general physical exercise are taxed at 5% GST. Also, fishing rods, fishing hooks, and other line fishing tackle or fish landing nets are taxed at 5% GST.

In case if the sporting goods do not fall under any of the above categories, then it would be taxed at 28% by default.

Also read: GST Rate for Tools, Knives and Cutlery.

GST Rate for Exercise Equipment

Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this Chapter. However, 28% of GST shall apply for swimming pools and paddling pools.

In case the exercise equipment does not fall under any of the above categories, then it would be taxed at 28% by default.

GST Rate for Swings and Amusement Park Equipment

The GST rate for roundabouts, swings, shooting galleries and other fairground amusements have been fixed at 28% GST.

In case the park equipment does not fall under any of the above categories, then it would be taxed at 28% by default.

Know more about GST registration and GST filing in India.