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Sports goods and gym equipment is classified under HSN heading 9506. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Sports goods and gym equipment?
GST on Sports goods and gym equipment as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| – | 5% | 9506 | If you sell sports goods, other than articles and equipment for general physical exercise, GST is 5%. | 9/2025-CT(R), entry 499 |
| 18% | 18% | 9506 | Gym, exercise, athletics and swimming pool equipment are taxed at 18%; sports goods are not covered. | 9/2025-CT(R), entry 619 |
GST rate on Sports goods and gym equipment since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 12%, 18% or 28% |
| 15 November 2017 | 21 September 2025 | 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Sports goods and gym equipment is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter, swimming pools and paddling pools
| Code | Description (as in the tariff) |
|---|---|
950611 | SKIS |
95061100 | SKIS |
950612 | Ski-fastenings (ski-bindings) |
95061200 | Ski-fastenings (ski-bindings) |
950619 | Other |
95061900 | Other |
950621 | Sailboards |
95062100 | Sailboards |
950629 | Other |
95062900 | Other |
950631 | Clubs, complete |
95063100 | Clubs, complete |
950632 | BALLS |
95063200 | BALLS |
950639 | Other |
95063900 | Other |
950640 | Articles and equipment for table-tennis |
95064000 | Articles and equipment for table-tennis |
950651 | Lawn-tennis rackets, whether or not strung |
95065100 | Lawn-tennis rackets, whether or not strung |
950659 | Other |
95065910 | Squash or racketball badminton rackets, whether or not strung |
95065990 | Other |
950661 | Lawn-tennis balls |
95066100 | Lawn-tennis balls |
950662 | Inflatable |
95066210 | Football |
95066220 | Volley ball |
95066230 | Basket ball |
95066290 | Other |
950669 | Other |
95066910 | Hockey ball |
95066920 | Cricket ball |
95066930 | Golf ball |
95066940 | Rugby ball |
95066990 | Other |
950670 | Ice skates and roller skates, including skating boots with skates attached |
95067000 | Ice skates and roller skates, including skating boots with skates attached |
950691 | Articles and equipment for general physical exercise, gymnastics or athletics |
95069110 | Boxing equipment |
See all 51 codes on the Chapter 95 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Toys
9503 - Envelopes and stationery
4817 - Commission agent services (Broker)
9961 - Telecom and internet services
9984 - Warehousing and storage (Godown)
9967 - Tour operator and travel agent services
9985 - Renting of vehicles
9966 - Laundry and dry cleaning
9997 - Architectural services
9983 - Photography services
9983 - Packaging services
9985 - Toor dal (arhar, pigeon peas)
0713
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
