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HSN Code 9506

Sports goods other than articles and equipment for general physical exercise

DescriptionCGSTSGSTIGSTSchedule
Sports goods other than articles and equipment for general physical exercise2.5%2.5%5%I
Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods]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.

Frequently asked questions

What is the GST rate for HSN code 9506?

HSN code 9506 carries more than one GST rate depending on the specific goods: Sports goods other than articles and equipment for general physical exercise attracts 5%; Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] attracts 18%.

Which chapter does HSN code 9506 belong to?

HSN code 9506 falls under Chapter 95 - Toys, Games and Sports Requisites; Parts and Accessories Thereof of the Customs Tariff Act, 1975.

Why does HSN 9506 show two different GST rates?

The heading is split by use. 'Sports goods other than articles and equipment for general physical exercise' is taxed at 5%. The carve-out — articles and equipment for general physical exercise, gymnastics, athletics, and swimming/paddling pools — is taxed at 18% instead. Same four-digit code, two Schedules.

Is gym equipment like dumbbells or resistance bands taxed at 5%?

No — general physical-exercise and gymnastics equipment is specifically excluded from the 5% sports-goods rate and falls under the 18% entry. Only goods that are sports equipment in the narrower sense (not general-fitness equipment) qualify for 5%.