HSN code directory

HSN Code 9506: Articles and equipment for general physical exercise

Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter; swimming pools and paddling pools


All 8-digit HSN codes under this heading

HSN codeDescription
95061100Snow-skis and other snow-ski equipment: skis
95061200Snow-skis and other snow-ski equipment: ski-fastenings (ski-bindings)
95061900Snow-skis and other snow-ski equipment: other
95062100Water-skis, surf boards, sailboards and other water-sport equipment: sailboards
95062900Water-skis, surf boards, sailboards and other water-sport equipment: other
95063100Golf clubs and other golf equipment: clubs, complete
95063200Golf clubs and other golf equipment: balls
95063900Golf clubs and other golf equipment: other
95064000Articles and equipment for table-tennis
95065100Tennis, badminton or similar rackets, whether or not strung: lawn-tennis rackets, whether or not strung
95065910Tennis, badminton or similar rackets, whether or not strung: - other: squash or racketball badminton rackets, whether or not strung
95065990Tennis, badminton or similar rackets, whether or not strung: - other: other
95066100Balls, other than golf balls and table-tennis balls: lawn-tennis balls
95066210Balls, other than golf balls and table-tennis balls: - inflatable: football
95066220Balls, other than golf balls and table-tennis balls: - inflatable: volley ball
95066230Balls, other than golf balls and table-tennis balls: - inflatable: basket ball
95066290Balls, other than golf balls and table-tennis balls: - inflatable: other
95066910Balls, other than golf balls and table-tennis balls: - other: hockey ball
95066920Balls, other than golf balls and table-tennis balls: - other: cricket ball
95066930Balls, other than golf balls and table-tennis balls: - other: golf ball
95066940Balls, other than golf balls and table-tennis balls: - other: rugby ball
95066990Balls, other than golf balls and table-tennis balls: - other: other
95067000Ice skates and roller skates, including skating boots with skates attached
95069110Other: - articles and equipment for general physical exercise, gymnastics or athletics: boxing equipment
95069190Other: - articles and equipment for general physical exercise, gymnastics or athletics: other
95069910Other: - other: badminton shuttle cocks
95069920Other: - other: leg pads and bats for cricket
95069930Other: - other: shoulder pads for football
95069940Other: - other: hockey sticks and blades
95069950Other: - other: polo sticks including blades, shafts and heads
95069960Other: - other: sports net
95069970Other: - other: tennis and badminton racket pressures
95069980Other: - other: shin guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment
95069990Other: - other: other


GST rate guide for this chapter

Toys, playing cards, board games and sports goods are taxed at 5% from 22 September 2025. Video game consoles and some gaming equipment are taxed at 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.