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
