← HSN and SAC codes for common items · Search any code on the HSN code finder.
Toys is classified under HSN heading 9503. 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 Toys?
GST on Toys 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% | 5% | 9503 | If you sell toy balloons made of natural rubber latex, GST is 5%. | 9/2025-CT(R), entry 496 |
| – | 5% | 9503 | Ride-on toys like tricycles, scooters and pedal cars, with their parts and accessories, are taxed at 5%; electronic toys are not covered. | 9/2025-CT(R), entry 497 |
| – | 18% | 9503 | If you sell electronic toys like tricycles, scooters and pedal cars, including their parts and accessories, GST is 18%. | 9/2025-CT(R), entry 616 |
GST rate on Toys 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% or 18% |
| 15 November 2017 | 21 September 2025 | 5%, 12% or 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Toys 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.
9503 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 allkinds
| Code | Description (as in the tariff) |
|---|---|
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 |
95030010 | Electronic |
95030020 | Non electronic |
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 |
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 |
95030091 | Of electronic toys |
95030099 | Other |
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 |
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 |
95033000 | Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds other construction sets and constructional toys |
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 |
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 |
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 |
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 |
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 |
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 |
95035090 | Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - toy musical instruments and apparatus: parts |
95036010 | Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - puzzles: of wood |
95036090 | Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - puzzles: other |
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 |
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 |
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 |
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 |
95039010 | Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - other: toy weapons |
95039020 | Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - other: other toys |
95039090 | Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - other: parts |
Get the GST rate for Toys in the BooksOn HSN appFree · no ads · works offline · rate as on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
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
- Sports goods and gym equipment
9506 - Spectacles (Glasses)
9004 - Watches
9101 - Fans
8414 - Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541 - Water pumps (Motor pump)
8413 - Air conditioners (AC)
8415 - Refrigerators
8418 - Washing machines
8450
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.
