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HSN Code 9503

Toy balloons made of natural rubber latex

DescriptionCGSTSGSTIGSTSchedule
Toy balloons made of natural rubber latex2.5%2.5%5%I
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys]2.5%2.5%5%I
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof)9%9%18%II

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Not every toy under this code is taxed the same

HSN 9503 groups three related entries:

  • Toy balloons made of natural rubber latex: 5%.
  • Non-electronic toys — tricycles, scooters, pedal cars and similar, including their parts and accessories: 5%.
  • Electronic toys of the same type (tricycles, scooters, pedal cars, etc.): 18%.

The distinguishing factor is whether the toy has electronic functionality, not the toy category itself. A plain pedal car is 5%; an electronic ride-on version of essentially the same product is 18% under the same HSN heading.

This is one of several HSN codes carrying more than one GST rate under the same heading — see the full list of examples.

Frequently asked questions

What is the GST rate for HSN code 9503?

HSN code 9503 carries more than one GST rate depending on the specific goods: Toy balloons made of natural rubber latex attracts 5%; Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] attracts 5%; Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) attracts 18%.

Which chapter does HSN code 9503 belong to?

HSN code 9503 falls under Chapter 95 - Toys, Games and Sports Requisites; Parts and Accessories Thereof of the Customs Tariff Act, 1975.