GST rate and HSN code for sports goods
GST on sports goods is 5% (HSN 9506) from 22 September 2025, down from 12%. That covers cricket bats and balls, rackets, footballs and similar goods. Gym and general exercise equipment under the same heading stays at 18%. Playing cards, chess, carrom and ludo (9504) moved to 5%.
HSN code and GST rate for sports goods
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Sports goods (bats, balls, rackets) | 9506 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 499 |
| Gym and general exercise equipment | 9506 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 619 |
| Playing cards, chess, carrom, ludo and board games | 9504 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 498 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Sports goods other than articles and equipment for general physical exercise”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Sports goods (bats, balls, rackets) | 12% | 5% |
| Playing cards, chess, carrom, ludo and board games | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Bats, balls, rackets, shuttlecocks: 9506 at 5%.
- Dumbbells, treadmills, yoga and gym equipment: 9506 at 18%.
- Board games and playing cards: 9504 at 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing dumbbells at 5% as sports goods.
- Billing video game consoles at 5% with board games; they are 18%.
- Still charging 12% on cricket kits.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on sports goods
What changed for sports goods in September 2025?
Sports goods other than general exercise equipment (9506) went from 12% to 5% (PIB, Annexure I).
Is gym equipment 5%?
No. Articles and equipment for general physical exercise, gymnastics and athletics stay at 18% (Schedule II, S. No. 619).
Are sports shoes sports goods?
No. They are footwear (Chapter 64): 5% up to ₹2,500 a pair.
More stationery, books and sports
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.