Where HSN 9506 19 00 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 95 · Toys, games and sports requisites; parts and accessories thereof
- Heading
- 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
- Tariff item
- 9506 19 00 · Other
- Unit
- kg.
GST Rate on HSN 9506 19 00
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 499 | 9506 | Sports goods other than articles and equipment for general physical exercise |
| 18% | Schedule II, S. No. 619 | 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 9506 19 00
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
Export Policy and RoDTEP for HSN 9506 19 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.9% of FOB value for exports from the domestic tariff area and 0.5% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 9506
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 9506 11 00 | Skis | 20% |
| 9506 12 00 | Ski-fastenings (ski-bindings) | 20% |
| 9506 19 00 | Other | 20% |
| 9506 21 00 | Sailboards | 20% |
| 9506 29 00 | Other | 20% |
| 9506 31 00 | Clubs, complete | 20% |
| 9506 32 00 | Balls | 20% |
| 9506 39 00 | Other | 20% |
| 9506 40 00 | Articles and equipment for table-tennis | 20% |
| 9506 51 00 | Lawn-tennis rackets, whether or not strung | 20% |
| 9506 59 10 | Squash or racketball badminton rackets, whether or not strungOther | 20% |
| 9506 59 90 | OtherOther | 20% |
| 9506 61 00 | Lawn-tennis balls | 20% |
| 9506 62 10 | FootballInflatable | 20% |
| 9506 62 20 | Volley ballInflatable | See tariff |
| 9506 62 30 | Basket ballInflatable | 20% |
| 9506 62 90 | OtherInflatable | 20% |
| 9506 69 10 | Hockey ballOther | 20% |
| 9506 69 20 | Cricket ballOther | 20% |
| 9506 69 30 | Golf ballOther | 20% |
| 9506 69 40 | Rugby ballOther | 20% |
| 9506 69 90 | OtherOther | 20% |
| 9506 70 00 | Ice skates and roller skates, including skating boots with skates attached | 20% |
| 9506 91 10 | Boxing equipmentArticles and equipment for general physical exercise, gymnastics or athletics | 10% |
| 9506 91 90 | OtherArticles and equipment for general physical exercise, gymnastics or athletics | 10% |
| 9506 99 10 | Badminton shuttle cocksOther | 20% |
| 9506 99 20 | Leg pads and bats for cricketOther | 20% |
| 9506 99 30 | Shoulder pads for footballOther | 20% |
| 9506 99 40 | Hockey sticks and bladesOther | 20% |
| 9506 99 50 | Polo sticks including blades, shafts and headsOther | 20% |
| 9506 99 60 | Sports netOther | 20% |
| 9506 99 70 | Tennis and badminton racket pressuresOther | 20% |
| 9506 99 80 | Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipmentOther | 20% |
| 9506 99 90 | OtherOther | 20% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.