---
title: "HSN Code for Parts of Toys | HSN 95039020 GST Rate"
description: "Find HSN and GST Rates for 95039020 related to Parts of Toys with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95039020/"
---

# HSN Code 95039020: Parts of Toys

- [Section 20: Guide to HSN Section 20](https://busy.in/hsn/section-20/)
- [Chapter 95: Toys/Games & Sports Requisites](https://busy.in/hsn/chapter-95/)
- [Sub-chapter 9503: Wheeled toys, dolls & models](https://busy.in/hsn/sub-chapter-9503/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all kinds - other: other toys | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 95039020 ?

It includes Guar gum chemically treated

### Any common misclassification issue with Parts of Toys?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Parts of Toys is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts of Toys; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Parts of Toys?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Parts of Toys?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does packaging or labelling change the GST for Parts of Toys?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.