Chapter 95 HSN Codes - Toys, Games and Sports Requisites

Complete chapter-wise list with descriptions and GST rates.

HSN Codes in Chapter 95

HSN 9501 - Wheeled toys for riding by children — tricycles, scooters, pedal cars (12% GST)
HSN 9502 - Dolls representing only human beings (12% GST)
HSN 9503 - Toy balloons made of natural rubber latex (5% GST)
HSN 9504 - Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) (5% GST)
HSN 9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes (18% GST)
HSN 9506 - Sports goods other than articles and equipment for general physical exercise (5% GST)
HSN 9507 - Fishing hooks (5% GST)
HSN 9508 - Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres (18% GST)
HSN 95010010 - WHEELED TOYS DESIGNED TO BE RIDDEN BY CHILDREN (FOR EXAMPLE, TRICYCLES, SCOOTERS, PEDAL CARS); DOLLR CARRIAGES - WHEELED TOYS DESIGNED TO BE RIDDEN BY CHILDREN (FOR EXAMPLE, TRICYCLES, SCOOTERS, PEDAL CARS); DOLLR CARRIAGES: WHEEL TOYS DESIGNED TO BE RIDDEN BY CHILDREN; DOLLS CARRIAGES (12% GST)
HSN 95010090 - WHEELED TOYS DESIGNED TO BE RIDDEN BY CHILDREN (FOR EXAMPLE, TRICYCLES, SCOOTERS, PEDAL CARS); DOLLR CARRIAGES - WHEELED TOYS DESIGNED TO BE RIDDEN BY CHILDREN (FOR EXAMPLE, TRICYCLES, SCOOTERS, PEDAL CARS); DOLLR CARRIAGES: PARTS (12% GST)
HSN 95021010 - DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: OF WOOD (12% GST)
HSN 95021020 - DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: OF METAL (12% GST)
HSN 95021030 - DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: OF PLASTICS (12% GST)
HSN 95021090 - DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: OTHER (12% GST)
HSN 95029100 - DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: - PARTS AND ACCESSORIES: GARMENTS AND ACCESSORIES THEREFOR, FOOT-WEAR AND HEADGEAR (12% GST)
HSN 95029900 - DOLLS REPRESENTING ONLY HUMAN BEINGS - DOLLS, WHETHER OR NOT DRESSED: - PARTS AND ACCESSORIES: OTHER (12% GST)
HSN 95030010 - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS` CARRIAGES ; DOLLS` OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS --- OF WOOD (5% GST)
HSN 95030020 - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS --- OF METAL (5% GST)
HSN 95030030 - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS --- OF PLASTICS (5% GST)
HSN 95030090 - TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS -TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS --- OTHER (5% GST)
HSN 95031000 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS ELECTRIC TRAINS, INCLUDING TRACKS, SIGNALS AND OTHER ACCESSORIES THEREFORE (5% GST)
HSN 95032000 - OTHER TOYS; REDUCED-SIZE (SCALE) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS REDUCED-SIZE (SCALE) MODEL ASSEMBLY KITS, WHETHER OR NOT WORKING MODELS, EXCLUDING THOSE OF SUB-HEADING 9503 10 (5% GST)
HSN 95033000 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS OTHER CONSTRUCTION SETS AND CONSTRUCTIONAL TOYS (5% GST)
HSN 95034100 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: STUFFED (5% GST)
HSN 95034910 - OTHER TOYS; REDUCED-SIZE (SCALE) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OF WOOD (5% GST)
HSN 95034920 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OF METAL (5% GST)
HSN 95034930 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OF PLASTICS (5% GST)
HSN 95034990 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOYS REPRESENTING ANIMALS OR NON-HUMAN CREATURES: - OTHER : OTHER (5% GST)
HSN 95035010 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOY MUSICAL INSTRUMENTS AND APPARATUS: INSTRUMENTS AND APPARATUS (5% GST)
HSN 95035090 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - TOY MUSICAL INSTRUMENTS AND APPARATUS: PARTS (5% GST)
HSN 95036010 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - PUZZLES: OF WOOD (5% GST)
HSN 95036090 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - PUZZLES: OTHER (5% GST)
HSN 95037010 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS, PUT UP IN SETS OR OUTFITS : OF PLASTICS (5% GST)
HSN 95037090 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS, PUT UP IN SETS OR OUTFITS : OTHER (5% GST)
HSN 95038010 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS AND MODELS, INCORPORATING A MOTOR: TOYS AND MODELS (5% GST)
HSN 95038090 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER TOYS AND MODELS, INCORPORATING A MOTOR: PARTS (5% GST)
HSN 95039010 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER: TOY WEAPONS (5% GST)
HSN 95039020 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER: OTHER TOYS (5% GST)
HSN 95039090 - OTHER TOYS; REDUCED-SIZE (*SCALE*) MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS - OTHER: PARTS (5% GST)
HSN 95042000 - ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT- ARTICLES AND ACCESSORIES FOR BILLIARDS OF ALL KINDS (5% GST)
HSN 95043000 - ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT - OTHER GAMES, OPERATED BY COINS, BANK NOTES, BANK CARDS, TOKENS OR BY OTHER MEANS OF PAYMENT, OTHER THAN BOWLING ALLEY EQUIPMENT (5% GST)
HSN 95044000 - ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT - PLAYING CARDS (5% GST)
HSN 95045000 - VIDEO GAME CONSOLES AND MACHINES OTHER THAN SUB-HEADING 9504 30 (5% GST)
HSN 95049010 - ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT - Other : Chess set, all types (5% GST)
HSN 95049020 - CAROM BOARD, WITH OR WITHOUT COINS AND STRIKERS (5% GST)
HSN 95049090 - ARTICLES FOR FUNFAIR, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING ALLEY EQUIPMENT - Other : Other (5% GST)
HSN 95051000 - FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES - Articles for Christmas festivities (18% GST)
HSN 95059010 - FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES - Other : Magical equipments (18% GST)
HSN 95059090 - FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS AND NOVELTY JOKES - Other : Other (18% GST)
HSN 95061100 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Snow-skis and other snow-ski equipment : Skis (5% GST)
HSN 95061200 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings) (5% GST)
HSN 95061900 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Snow-skis and other snow-ski equipment : Other (5% GST)
HSN 95062100 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Water-skis, surf-boards, sailboards and other water-sport equipment: Sailboards (5% GST)
HSN 95062900 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Water-skis, surf-boards, sailboards and other water-sport equipment: Other (5% GST)
HSN 95063100 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Golf clubs and other golf equipment: Clubs, complete (5% GST)
HSN 95063200 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Golf clubs and other golf equipment: Balls (5% GST)
HSN 95063900 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Golf clubs and other golf equipment: Other (5% GST)
HSN 95064000 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS Articles and equipment for table-tennis (5% GST)
HSN 95065100 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Tennis, badminton or similar rackets, whether or not strung: Lawn-tennis rackets, whether or not strung (5% GST)
HSN 95065910 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Tennis, badminton or similar rackets, whether or not strung: - Other : Squash or racketball badminton rackets, whether or not strung (5% GST)
HSN 95065990 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Tennis, badminton or similar rackets, whether or not strung: - Other : Other (5% GST)
HSN 95066100 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: Lawn-tennis balls (5% GST)
HSN 95066210 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Inflatable: Football (5% GST)
HSN 95066220 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Inflatable: Volley ball (5% GST)
HSN 95066230 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Inflatable: Basket ball (5% GST)
HSN 95066290 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Inflatable: Other (5% GST)
HSN 95066910 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Other : Hockey ball (5% GST)
HSN 95066920 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Other : Cricket ball (5% GST)
HSN 95066930 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Other : Golf ball (5% GST)
HSN 95066940 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Other : Rugby ball (5% GST)
HSN 95066990 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Balls, other than golf balls and table-tennis balls: - Other : Other (5% GST)
HSN 95067000 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS Ice skates and roller skates, including skating boots with skates attached (5% GST)
HSN 95069110 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Articles and equipment for general physical exercise, gymnastics or athletics: Boxing equipment (5% GST)
HSN 95069190 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Articles and equipment for general physical exercise, gymnastics or athletics: Other (5% GST)
HSN 95069910 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Badminton shuttle cocks (5% GST)
HSN 95069920 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Leg pads and bats for cricket (5% GST)
HSN 95069930 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Shoulder pads for football (5% GST)
HSN 95069940 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Hockey sticks and blades (5% GST)
HSN 95069950 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Polo sticks including blades, shafts and heads (5% GST)
HSN 95069960 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Sports net (5% GST)
HSN 95069970 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Tennis and badminton racket pressures (5% GST)
HSN 95069980 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment (5% GST)
HSN 95069990 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLETENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS - Other : - Other : Other (5% GST)
HSN 95071000 - FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES Fishing rods (5% GST)
HSN 95072000 - FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES Fish-hooks, whether or not snelled (5% GST)
HSN 95073000 - FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES Fishing reels (5% GST)
HSN 95079010 - FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES - Other : Fish landing and butterfly nets (5% GST)
HSN 95079090 - FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY BIRDS (OTHER THAN THOSE OF HEADING 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES - Other : Other (5% GST)
HSN 95081000 - ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELLING CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING THEATRES Travelling circuses and travelling menageries (18% GST)
HSN 95089000 - ROUNDABOUTS, SWINGS, SHOOTING GALLERIES AND OTHER FAIRGROUND AMUSEMENTS; TRAVELLING CIRCUSES, TRAVELLING MENAGERIES AND TRAVELLING THEATRES Other (18% GST)
HSN 950300 - Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds: (5% GST)
HSN 950420 - ARTICLES AND ACCESSORIES FOR BILLIARDS OF ALL KINDS (5% GST)
HSN 950430 - OTHER GAMES, OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT, OTHER THAN AUTOMATIC BOWLING ALLEY EQUIPMENT (5% GST)
HSN 950440 - PLAYING CARDS (5% GST)
HSN 950450 - VIDEO GAME CONSOLES AND MACHINES, OTHER THAN THOSE OF SUB-HEADING 9504 29 (5% GST)
HSN 950490 - OTHER : (5% GST)
HSN 950510 - ARTICLES FOR CHRISTMAS FESTIVITIES (18% GST)
HSN 950590 - OTHER : (18% GST)
HSN 950611 - SKIS (5% GST)
HSN 950612 - SKI-FASTENINGS (SKI-BINDINGS) (5% GST)
HSN 950619 - OTHER (5% GST)
HSN 950621 - SAILBOARDS (5% GST)
HSN 950629 - OTHER (5% GST)
HSN 950631 - CLUBS, COMPLETE (5% GST)
HSN 950632 - BALLS (5% GST)
HSN 950639 - OTHER (5% GST)
HSN 950640 - ARTICLES AND EQUIPMENT FOR TABLE-TENNIS (5% GST)
HSN 950651 - LAWN-TENNIS RACKETS, WHETHER OR NOT STRUNG (5% GST)
HSN 950659 - OTHER : (5% GST)
HSN 950661 - LAWN-TENNIS BALLS (5% GST)
HSN 950662 - INFLATABLE : (5% GST)
HSN 950669 - OTHER : (5% GST)
HSN 950670 - ICE SKATES AND ROLLER SKATES, INCLUDING SKATING BOOTS WITH SKATES ATTACHED (5% GST)
HSN 950691 - ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS OR ATHLETICS : (5% GST)
HSN 950699 - OTHER : (5% GST)
HSN 950710 - FISHING RODS (5% GST)
HSN 950720 - FISH-HOOKS, WHETHER OR NOT SNELLED (5% GST)
HSN 950730 - FISHING REELS (5% GST)
HSN 950790 - OTHER : (5% GST)
HSN 950810 - TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES (18% GST)
HSN 950821 - ROLLER COASTERS (18% GST)
HSN 950822 - CAROUSELS, SWINGS AND ROUNDABOUTS (18% GST)
HSN 950823 - DODGE'EM CARS (18% GST)
HSN 950824 - MOTION SIMULATORS AND MOVING THEATRES (18% GST)
HSN 950825 - WATER RIDES (18% GST)
HSN 950826 - WATER PARK AMUSEMENTS (18% GST)
HSN 950829 - OTHER (18% GST)
HSN 950830 - FAIRGROUND AMUSEMENTS (18% GST)
HSN 950840 - TRAVELLING THEATRES (18% GST)
HSN 95030091 - Of electronic toys (5% GST)
HSN 95030099 - Other (5% GST)
HSN 95082100 - ROLLER COASTERS (18% GST)
HSN 95082200 - CAROUSELS, SWINGS AND ROUNDABOUTS (18% GST)
HSN 95082300 - DODGE'EM CARS (18% GST)
HSN 95082400 - MOTION SIMULATORS AND MOVING THEATRES (18% GST)
HSN 95082500 - WATER RIDES (18% GST)
HSN 95082600 - WATER PARK AMUSEMENTS (18% GST)
HSN 95082900 - OTHER (18% GST)
HSN 95083000 - FAIRGROUND AMUSEMENTS (18% GST)
HSN 95084000 - TRAVELLING THEATRES (18% GST)