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| Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
|---|---|---|---|
| 12% | Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 5% | Toy balloons made of natural rubber latex | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 12% | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 18% | Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) | 9503 | 95030010, 95030020, 95030030, 95030090 |
| 12% | Ganjifa card | 9504 | – |
| 12% | Playing cards, chess board, carrom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 9504 | 95042000, 95043000, 95044000, 95045000, 95049010, 95049020, 95049090 |
| 18% | Video games consoles and Machines | 9504 | 95042000, 95043000, 95044000, 95045000, 95049010, 95049020, 95049090 |
| 18% | Video games consoles and Machines, article and accessories for billiards [9504 20 00], other games operated by coins, banknotes, i.e., casino games [9504 20 00] and others [other than board games of 9504 90 90] | 9504 | – |
| 18% | Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes | 9505 | 95051000, 95059010, 95059090 |
| 12% | Sports goods other than articles and equipments for general physical exercise | 9506 | 95061100, 95061200, 95061900, 95062100, 95062900, 95063100, 95063200, 95063900, 95064000, 95065100, 95065910, 95065990, 95066100, 95066210, 95066220, 95066230, 95066290, 95066910, 95066920, 95066930, 95066940, 95066990, 95067000, 95069110, 95069190, 95069910, 95069920, 95069930, 95069940, 95069950, 95069960, 95069970, 95069980, 95069990 |
| 18% | Swimming pools and paddling pools | 9506 | 95061100, 95061200, 95061900, 95062100, 95062900, 95063100, 95063200, 95063900, 95064000, 95065100, 95065910, 95065990, 95066100, 95066210, 95066220, 95066230, 95066290, 95066910, 95066920, 95066930, 95066940, 95066990, 95067000, 95069110, 95069190, 95069910, 95069920, 95069930, 95069940, 95069950, 95069960, 95069970, 95069980, 95069990 |
| 18% | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and paddling pools [other than sports goods] | 9506 | 95061100, 95061200, 95061900, 95062100, 95062900, 95063100, 95063200, 95063900, 95064000, 95065100, 95065910, 95065990, 95066100, 95066210, 95066220, 95066230, 95066290, 95066910, 95066920, 95066930, 95066940, 95066990, 95067000, 95069110, 95069190, 95069910, 95069920, 95069930, 95069940, 95069950, 95069960, 95069970, 95069980, 95069990 |
| 12 | 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 | 9507 | 95071000, 95072000, 95073000, 95079010, 95079090 |
| 5 | Fishing hooks | 9507 | 95071000, 95072000, 95073000, 95079010, 95079090 |
| 18 | Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] | 9508 | 95081000, 95089000 |