Toys, games and sports requisites, parts and accessories

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
9503 Toy balloons made of natural rubber latex 2.5% 2.5% 5% Nil
9503 Toys like tricycles, scooters, pedal cars, etc (including parts and accessories thereof) [other than electronic toys] 6% 6% 12% Nil
9503 Dolls or other toys made of wood or metal or textile material including wooden toys 6% 6% 12% Nil
9504 [other than video game consoles and machines] Playing cards, chess board, carom board and other board games, like ludo, etc. 6% 6% 12% Nil
9504 Ganjifa card 6% 6% 12% Nil
9506 Sports goods other than articles and equipments for general physical exercise 6% 6% 12% Nil
9507 Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208) and similar hunting or shooting requisites 6% 6% 12% Nil
9507 Fishing hooks 2.5% 2.5% 5% Nil
9503 Electronic toys like tricycles, scooters, pedal cars, etc (including parts and accessories thereof) 9% 9% 18% Nil
9506 Swimming pools and padding pools 9% 9% 18% Nil
9504 Video games consoles and machines 9% 9% 18% Nil
9504 Other games operated by coins, banknotes; video games consoles and machines, article and accessories for billiards[9504 20 00] 14% 14% 28% Nil
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 9% 9% 18% Nil
9506 Articles and equipment for general physical exercise, gymnastics, athletics 9% 9% 18% Nil
9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] 9% 9% 18% Nil