Sports Item New GST Rate: Equipment and Accessories
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 item GST rate in India and how different categories like gear, clothing, and fitness accessories are taxed under the GST regime .
New GST Rate on Sports Goods in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for common sports items (no compensation cess).
| Sports Item | HSN Code | New GST Rate |
|---|---|---|
| Sports balls (cricket, football) | 9506 | 5% |
| Badminton and tennis rackets | 9506 | 5% |
| Gym and fitness equipment | 9506 | 18% |
| Cricket bats and stumps | 9506 | 5% |
| Swimming gear | 9506 | 5% or 18% |
| Sports clothing and accessories | 61/62 | 5% (≤ ₹2,500) or 18% (> ₹2,500) |
Old GST Rate for Sports Goods in India
(Old GST Rates – Applicable Until 21st September)
| Sports Item | HSN Code | GST Rate |
|---|---|---|
| Sports balls (cricket, football) | 9506 | 12% |
| Badminton and tennis rackets | 9506 | 12% |
| Gym and fitness equipment | 9506 | 18% |
| Cricket bats and stumps | 9506 | 12% |
| Swimming gear | 9506 | 12% or 18% |
| Sports clothing and accessories | 61/62 | 5% or 12% |
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GST on Sports Equipment: By Type
- Cricket gear (bat, pads, gloves): 12%
- Gym treadmill, dumbbells: 18%
- Football, volleyball, hockey gear: 12%
- Sports kits and combos: 12%–18%
- Kids’ toy sports sets: 12%
GST on Sportswear and Accessories
- Jerseys, sports T-shirts: 5% or 12% (HSN 6109/6203)
- Sports shoes: 12% or 18% (HSN 6404)
- Caps, wristbands: 12% (HSN 6506/6117)
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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)
They must:
- Register under GST registration if turnover exceeds ₹40 lakh
- Use appropriate HSN Code
- Apply 12% or 18% GST on invoice
- 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.
Hi there! I’m a Chartered Accountant with over 20 years of experience in financial accounting and a passion for writing. I enjoy simplifying complex topics like GST and income tax, believing that learning should be a lifelong journey. I'm here to share insights and make financial matters easier for everyone!
Frequently Asked Questions
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What is the sports item GST rate in India?Most sports goods are taxed at 12%, but fitness equipment like treadmills and weights attract 18% GST.
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What is the GST rate for sports goods like bats or footballs?They generally attract 12% GST under HSN Code 9506.
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Is GST applicable on sports clothing and shoes?Yes. Sportswear like jerseys and shoes attract 5% to 18%, depending on brand and price.
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Can gyms claim ITC on fitness gear?Yes. Input Tax Credit is available to registered businesses for gym equipment and related inputs.
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Are school sports kits exempt from GST?No. Sports kits supplied to schools are taxable, though the rate may vary depending on contents.