Sports Item New GST Rate: Equipment and Accessories
- 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.
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
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 |
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
Sports Item
HSN Code
New GST Rate (After 22 Sep 2025)
Old GST Rate (Before 22 Sep 2025)
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.
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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.
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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 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.
