Sports Item New GST Rate: Equipment and Accessories
Quick Summary
- The new GST rate for sports balls, badminton, tennis rackets, and cricket bats in India is 5%, down from 12%.
- Gym and fitness equipment remain taxed at 18% under the new GST rates.
- Swimming gear can be taxed at either 5% or 18%, while sports clothing and accessories are taxed at 5% if priced at ₹2,500 or less, and 18% if priced higher.
- Businesses like sports equipment manufacturers and gym stores must register for GST if their turnover exceeds ₹40 lakh.
- Sports businesses can claim Input Tax Credit on inventory, equipment, rental, logistics, and advertising costs.
Whether it’s cricket bats, footballs, gym gear, or badminton rackets, sports equipment plays a crucial role in health, recreation, and professional training. But do all sports items attract the same GST rate? This blog breaks down the sports goods hsn code and GST rate in India and how different categories like gear, clothing, and fitness accessories are taxed under the GST regime .
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New GST Rate on Sports Goods in India
GST on sports goods in India depends on the exact product classification and HSN code. From 22 Sep 2025, many sports goods under HSN 9506 attract 5% GST instead of 12%. However, articles and equipment for general physical exercise such as gym and fitness machines continue to attract 18% GST. Sportswear and footwear follow separate value-based slabs.
Sports Goods GST Rate Comparison
| Sports Item | HSN Code | New GST Rate (After 22 Sep 2025) |
Old GST Rate (Before 22 Sep 2025) |
|---|---|---|---|
| Sports balls such as cricket balls and footballs | 9506 | 5% | 12% |
| Badminton and tennis rackets | 9506 | 5% | 12% |
| Cricket bats and stumps | 9506 | 5% | 12% |
| Sports gloves specially designed for use in sports | 4203 | 5% | 12% |
| Gym and fitness equipment such as treadmills, dumbbells, and exercise machines | 9506 | 18% | 18% |
| Swimming gear | Depends on exact classification | 5% or 18% | 12% or 18% |
| Sports clothing such as jerseys, sports T shirts, shorts, and tracksuits | 61/62 | 5% up to Rs 2,500 per piece, 18% above Rs 2,500 per piece | 5% up to Rs 1,000 per piece, 12% above Rs 1,000 per piece |
| Sports shoes | 64 | 5% up to Rs 2,500 per pair, 18% above Rs 2,500 per pair | 12% up to Rs 1,000 per pair, 18% above Rs 1,000 per pair |
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 12%
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 12%
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 12%
(After 22 Sep 2025) 5%
(Before 22 Sep 2025) 12%
(After 22 Sep 2025) 18%
(Before 22 Sep 2025) 18%
(After 22 Sep 2025) 5% or 18%
(Before 22 Sep 2025) 12% or 18%
(After 22 Sep 2025) 5% up to Rs 2,500 per piece, 18% above Rs 2,500 per piece
(Before 22 Sep 2025) 5% up to Rs 1,000 per piece, 12% above Rs 1,000 per piece
(After 22 Sep 2025) 5% up to Rs 2,500 per pair, 18% above Rs 2,500 per pair
(Before 22 Sep 2025) 12% up to Rs 1,000 per pair, 18% above Rs 1,000 per pair
GST on Sports Equipment: By Type
- Cricket gear (bat, pads, gloves): 5%
- Gym treadmill, dumbbells: 18%
- Football, volleyball, hockey gear: 5%
- Sports kits and combos: 5%–18%
- Kids’ toy sports sets: 5%
GST on Sportswear and Accessories
- Jerseys, sports T shirts, shorts, and tracksuits
5% GST if the sale value is up to Rs 2,500 per piece and 18% if it is above Rs 2,500 per piece. - Sports shoes
5% GST if the sale value is up to Rs 2,500 per pair and 18% if it is above Rs 2,500 per pair. - Sports gloves specially designed for use in sports
These generally attract 5% GST. - Caps, wristbands, and similar accessories
The GST rate depends on the exact HSN classification and product value.
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How to Calculate GST on Sports Goods
To calculate GST on sports goods, first identify the correct HSN code and product category. Then apply the applicable GST rate to the taxable value.
Formula:
GST Amount = Taxable Value × GST Rate ÷ 100
Invoice Total = Taxable Value + GST Amount
Example 1
Cricket bat price: Rs 2,000
GST rate: 5%
GST amount = 2,000 × 5 ÷ 100 = Rs 100
Final invoice value = Rs 2,100
Example 2
Treadmill price: Rs 30,000
GST rate: 18%
GST amount = 30,000 × 18 ÷ 100 = Rs 5,400
Final invoice value = Rs 35,400
Example 3
Sports jersey price: Rs 3,200
GST rate: 18%
GST amount = 3,200 × 18 ÷ 100 = Rs 576
Final invoice value = Rs 3,776
Input Tax Credit for Sports Businesses
If you’re a sports goods seller, gym equipment dealer, or training academy, you can claim Input Tax Credit on:
- Inventory and equipment
- Rental and logistics costs
- Sports gear purchases for resale
- Advertising and sponsorship expenses
Who Should Charge GST on Sports Items?
- Sports equipment manufacturers
- Gym and fitness stores
- E-commerce sellers (Amazon, Flipkart)
- Physical sports retailers
- Institutional suppliers (schools, colleges, academies)
- File monthly or quarterly GST returns
Understanding the gst on sports equipment helps retailers, academies, and fitness centers remain compliant and cost-effective. Whether you’re shopping for cricket gear or setting up a new gym, GST rates play a key role in pricing and profitability.
