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New Toys GST Rate in India: Categories and Age Groups

Toys bring joy to children and contribute to early learning and development. But did you know that  GST  is applied differently across various types of toys? Whether you sell toys or are a parent shopping for them, knowing the toys gst rate helps you understand the final cost and compliance requirements.

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New GST Rate on Toys in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for toys (no compensation cess).

Toy Category HSN Code New GST Rate
Non-electronic plastic toys 9503 12%
Electronic/mechanical toys 9503 18%
Soft toys (stuffed animals) 9503 12%
Puzzles and board games 9504 12%–18%
Educational toys 9503 12% or 18%

New GST Rate on Soft Toys in India

  • Stuffed
  • Non-electronic
  • Made of cloth, cotton, or fur
Type of Soft Toy New GST Rate
Stuffed bear or rabbit 5%
Talking plush toys (with sound chip) 18%

Old GST on Toys in India

(Old GST Rates – Applicable Until 21st September)

The gst on toys in india is based on the type of toy, material used, and whether it is mechanical, electronic, or educational.

Toy Category HSN Code GST Rate
Non-electronic plastic toys 9503 12%
Electronic/mechanical toys 9503 18%
Soft toys (stuffed animals) 9503 12%
Puzzles and board games 9504 12%–18%
Educational toys 9503 12% or 18%

Old GST on Soft Toys

Soft toys are cuddly, comforting, and popular among toddlers and young kids. The gst on soft toys is 12% if the toy is:

  • Stuffed
  • Non-electronic
  • Made of cloth, cotton, or fur
Type of Soft Toy GST Rate
Stuffed bear or rabbit 12%
Talking plush toys (with sound chip) 18%

Plastic Toys GST Rate

Type of Plastic Toy GST Rate
Manual/simple plastic toys 12%
Battery-operated or remote-controlled plastic toys 18%

GST on Educational Toys

Educational toys are designed to develop skills like counting, motor coordination, or problem-solving. This includes:

  • Shape sorters
  • Alphabet and number boards
  • Activity centers
  • DIY science kits
Type of Educational Toy GST Rate
Manual/wooden learning toys 12%
Battery/electronic learning toys 18%

GST Compliance for Toy Sellers

  • Register under GST if turnover exceeds ₹40 lakhs
  • Classify toys correctly under HSN Code 9503 / 9504
  • Charge the applicable GST based on toy type
  • Maintain invoices and file GST returns regularly
  • Claim  Input Tax Credit  on raw materials, packaging, and logistics

Conclusion

Understanding the toys gst rate helps sellers apply correct pricing and helps parents understand what they’re paying for. As India’s toy industry grows, getting GST classification right is essential for smoother trade and taxation.

Rithesh Bajoriya
Chartered Accountant
MRN No.: 407339
City: Varanasi

As a Chartered Accountant with over 18 years of experience, I have honed my skills in the field and developed a genuine passion for writing. I specialize in crafting insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, my aim is to share valuable insights that resonate with readers.

Frequently Asked Questions

  • What is the current GST on toys in India?
    12% for non-electronic toys, 18% for electronic or battery-operated toys.
  • What is the GST rate on soft toys?
    Soft toys are taxed at 12%, unless electronic features make it 18%.
  • What is the plastic toys GST rate?
    12% for manually operated, and 18% for battery-operated plastic toys.
  • Are educational toys taxed differently?
    Yes. Manual learning toys at 12%, electronic educational toys at 18%.
  • Can toy businesses claim GST Input Credit?
    Yes. Businesses can claim ITC on inputs like raw materials, tools, packaging, and services.