Cricket bats, balls, rackets, nets and other equipment for sports and outdoor games.
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Sports Goods falls under HSN 9506, in chapter 95 (Toys, games and sports goods).
Heading 9506 holds equipment for sports and outdoor games, and sports gloves are 4203. GST 2.0 cut them from 12% to 5%. Gym and fitness equipment is excluded from the cut and stays at 18%, and sportswear is classified as garments.
| Code | Description |
|---|---|
| 950659 | Badminton and other rackets |
| 950662 | Inflatable balls (football, volleyball) |
| 950669 | Other balls (cricket balls) |
| 950699 | Other sports equipment (cricket bats, stumps) |
| 420321 | Gloves designed for sports (heading 4203) |
The GST rate on sports goods is 5%. Before 22 September 2025 it was 12%. 5% on sports goods (12% before 22 September 2025), other than articles and equipment for general physical exercise, which are 18%. Sports gloves are also 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9506 |
| Above Rs 5 crore | 6 on every invoice | 950659, 950662, 950669 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 95 |
Here is how a line for sports goods looks on a tax invoice within one state: 20 × bat at Rs 1,500.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Sports Goods | 9506 | 20 × bat | 1,500.00 | 30,000.00 | 750.00 | 750.00 | 31,500.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,500.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 95 (Toys, games and sports goods) covers: Toys, board games, playing cards, sports and gym equipment.
Products often bought, sold or invoiced together with sports goods:
Sports Goods falls under HSN 9506: cricket bats, balls, rackets, nets and other equipment for sports and outdoor games. Common 6 digit codes are 950659 for badminton and other rackets and 950662 for inflatable balls (football, volleyball).
5% on sports goods (12% before 22 September 2025), other than articles and equipment for general physical exercise, which are 18%. Sports gloves are also 5%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9506 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 950659, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.