--- title: "Sports Item New GST Rate 2026: 5% / 18% Rate on Sports Equipment" description: "New GST rate on sports goods in 2026 is 5% to 18% on equipment, sports shoes and fitness items. Busy makes GST compliance easy with automatic rate application." canonical: "https://busy.in/gst-rates/sports/" author: "Madan Murari" published: "2025-05-19T11:34:04.000Z" category: "GST Rates" --- - The **gst on sports items** depends on the product category, HSN classification, and applicable GST provisions. Many sports goods classified under **HSN 9506** attract **5% GST**. - Sports equipment such as balls, badminton rackets, tennis rackets, and cricket bats classified under applicable headings generally attract **5% GST**. - Gym and fitness equipment may attract different GST rates depending on their classification and applicable HSN code. - Sports clothing, footwear, and accessories are taxed according to their applicable classification and GST provisions, and the rate is not determined only by the selling price. - Businesses must register for GST when they meet the applicable registration requirements. - Eligible businesses can claim Input Tax Credit (ITC) on taxable supplies, subject to GST conditions. # 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 goods hsn code and GST rate in India** and how different categories like gear, clothing, and fitness accessories are taxed under the [GST regime](https://busy.in/gst/) . ## New GST Rate on Sports Goods in India The **gst on sports goods** depends on the product category and HSN classification. After **22 Sep 2025**, many sports goods classified under **HSN 9506 attract 5% GST**, reduced from the earlier 12% rate. However, certain fitness and exercise equipment categories continue to attract **18% GST** under their applicable classification. Sportswear and footwear follow separate GST rules based on their category and value. ## 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 | 9506 / applicable classification | 5% | 12% | | Gym and fitness equipment such as treadmills, dumbbells, and exercise machines | Applicable classification | 18% | 18% | | Swimming gear | Applicable classification | 5% or applicable rate | Depends on classification | | Sports clothing such as jerseys, sports T-shirts, shorts, and tracksuits | 61/62 | As per garment GST slabs | As per garment GST slabs | | Sports shoes | 64 | As per footwear GST slabs | As per footwear GST slabs | ## **GST on Sports Equipment: By Type** - **Cricket gear (bat, pads, gloves):** Generally attracts **5% GST** when classified as sports equipment under applicable HSN headings. - **Gym equipment:** Exercise and fitness equipment such as treadmills and similar machines generally attract **18% GST**. - **Football, volleyball, hockey gear:** Sports equipment classified under HSN 9506 generally attracts **5% GST**. - **Sports kits and combos:** GST depends on the individual items included and applicable supply classification. - **Kids’ toy sports sets:** GST depends on whether they are classified as toys or sports equipment. Live Demo Available Today ## Raise Supplier POs for Sports Equipment at Reorder Levels Trusted by 6,00,000+ Users 4.6 Google Rating ## **GST on Sportswear and Accessories** - **Jerseys, sports T-shirts, shorts, and tracksuits** GST depends on the applicable garment classification and value conditions. Garments covered under the applicable entries attract **5% GST up to ₹2,500 per piece and 18% GST above ₹2,500 per piece**. - **Sports shoes** GST depends on the applicable footwear classification and value conditions. Footwear covered under the applicable entries attracts GST based on the applicable price slab. - **Sports gloves specially designed for use in sports** Sports gloves classified under the applicable sports equipment entries generally attract **5% GST**. - **Caps, wristbands, and similar accessories** The GST rate depends on the exact HSN classification and applicable GST provisions. **Get a Free Demo –** [**Best Billing and Inventory Management Software**](https://busy.in/accounting-software/inventory-management/) ## **How to Calculate GST on Sports Goods** To calculate GST on sports goods, identify the correct **HSN code, product category, and applicable GST rate**. Apply the GST rate to the taxable value of the product. **Formula:** GST Amount = Taxable Value × GST Rate ÷ 100 **Invoice Total = Taxable Value + GST Amount** ### **Example 1: Cricket Bat** 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** 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** 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**](https://busy.in/gst/what-expenses-can-be-claimed-as-itc/) 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](https://busy.in/gst/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. ## About the author **Madan Murari** 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 ### What is the sports item GST rate in India? After 22 Sep 2025, many sports goods under HSN 9506 attract 5% GST. Gym and fitness equipment under general physical exercise continue to attract 18%. ### What is the GST rate for sports goods like bats or footballs? They generally attract 5% GST after 22 Sep 2025 if classified as sports goods. ### Is GST applicable on sports clothing and shoes? Yes. Sports clothing attracts 5% up to Rs 2,500 per piece and 18% above that. Sports shoes attract 5% up to Rs 2,500 per pair and 18% above that. ### Can gyms claim ITC on fitness gear? Yes. Registered businesses can generally claim Input Tax Credit on eligible business purchases, subject to GST rules and conditions. ### Are school sports kits exempt from GST? No blanket exemption applies. 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