Chapter 95: Toys, games and sports requisites; parts and accessories thereof
Sr. No. Chapter Heading Description Rate of GST
1.
  1. Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] [9504]
  2. Sports goods other than articles and equipments for general physical exercise [9506]
  3. Toys like tricycles, scooters, pedal cars etc. (including parts and accessorie thereof) [other than electronic toys] [9503].
  4. Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods].
 12%
2.
  1.  Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [9503].
  2. swimming pools and paddling pools [9506]
 18%
3. All goods not specified elsewhere.
  1. 9501, 9502 – Blank in Tariff.
  2. 9504 Video games consoles and Machines
  3. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
  4. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter;
  5. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries].
 28%