Playing Cards and Board Games HSN Code 9504 and GST Rate
Playing cards, chess, carrom, ludo and other table and board games.
Эта страница ещё не переведена, поэтому показана на английском.
- HSN code
- 9504
- GST rate
- 5%
- Chapter
- 95: Toys, games and sports goods
- Before 22 Sep 2025
- 12%
What is the HSN code for playing cards and board games?
Playing Cards and Board Games falls under HSN 9504, in chapter 95 (Toys, games and sports goods).
Table and board games are heading 9504, with playing cards in 950440. GST 2.0 cut them to 5%, but video game consoles of 950450 were left out of the cut. Ganjifa cards made by hand are covered by the handicraft entry, also at 5%.
| Code | Description |
|---|---|
| 950440 | Playing cards |
| 950490 | Other table games (chess, carrom boards, ludo) |
| 950450 | Video game consoles and machines |
GST rate on playing cards and board games
The GST rate on playing cards and board games is 5%. Before 22 September 2025 it was 12%. 5% on playing cards, chess, carrom and other board games (12% before 22 September 2025). Video game consoles and machines are excluded.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
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 | 9504 |
| Above Rs 5 crore | 6 on every invoice | 950440, 950490, 950450 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 95 |
Sample GST invoice line for playing cards and board games
Here is how a line for playing cards and board games looks on a tax invoice within one state: 50 × set at Rs 250.00 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) |
|---|---|---|---|---|---|---|---|
| Playing Cards and Board Games | 9504 | 50 × set | 250.00 | 12,500.00 | 312.50 | 312.50 | 13,125.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 625.00 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 at a glance
Chapter 95 (Toys, games and sports goods) covers: Toys, board games, playing cards, sports and gym equipment.
Related HSN codes
Products often bought, sold or invoiced together with playing cards and board games:
Частые вопросы
What is the HSN code for playing cards and board games?
Playing Cards and Board Games falls under HSN 9504: playing cards, chess, carrom, ludo and other table and board games. Common 6 digit codes are 950440 for playing cards and 950490 for other table games (chess, carrom boards, ludo).
What is the GST rate on playing cards and board games?
5% on playing cards, chess, carrom and other board games (12% before 22 September 2025). Video game consoles and machines are excluded.
How many digits of the playing cards and board games HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9504 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 950440, 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.