---
title: "HSN Code for Christmas Articles | HSN 95051000 GST Rate"
description: "Find HSN and GST Rates for 95051000 related to Christmas Articles with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95051000/"
---

# HSN Code 95051000: Christmas Articles

- [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 9505: Carnival & entertainment articles](https://busy.in/hsn/sub-chapter-9505/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Articles for Christmas festivities | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 95051000 ?

It includes Golf equipment: Clubs, complete

### How should mixed supplies be billed when Christmas Articles is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Christmas Articles?

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 Christmas Articles?

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.

### Can we claim ITC on inputs used to trade Christmas Articles?

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

### How much GST applies to Christmas Articles?

Under HSN 95051000, Christmas Articles attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 95051000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹1,006 Cr (+9.53% YoY) — 0.0273% of India's total exports
- Imports: ₹28 Cr (−19.63% YoY) — 0.0005% of India's total imports
- Trade balance: ₹978 Cr (Surplus); surplus rank #359 of 12657 HSN codes
- Share of Sub-Chapter 9505: 85.29% of its exports; import side 17.76%
- Rank within Sub-Chapter 9505: #1 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: 14.00% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #525 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +63.74% in FY 2021-22
- Contribution to Sub-Ch. 9505: 85.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 95051000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9505 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9505 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 458.39 | 0.0201% | — | 88.41% | 19.70 | 0.0005% | — | 19.16% | +438.69 | #701 |
| FY 2019-20 | 518.94 | 0.0236% | +13.21% | 90.15% | 22.23 | 0.0007% | +12.84% | 19.28% | +496.71 | #624 |
| FY 2020-21 | 473.19 | 0.0220% | −8.82% | 88.68% | 8.04 | 0.0003% | −63.83% | 10.73% | +465.15 | #716 |
| FY 2021-22 | 774.81 | 0.0247% | +63.74% | 88.87% | 17.21 | 0.0004% | +114.05% | 12.21% | +757.60 | #575 |
| FY 2022-23 | 964.04 | 0.0266% | +24.42% | 88.44% | 37.74 | 0.0007% | +119.29% | 22.83% | +926.30 | #519 |
| FY 2023-24 | 918.54 | 0.0254% | −4.72% | 86.61% | 34.80 | 0.0006% | −7.79% | 21.63% | +883.74 | #554 |
| FY 2024-25 | 1,006.04 | 0.0273% | +9.53% | 85.29% | 27.97 | 0.0005% | −19.63% | 17.76% | +978.07 | #525 |

- CAGR (7-year): exports 14.00%/yr, imports 6.02%/yr (consistently Surplus)

## Key trade insights: HSN Code 95051000 export-import analysis

### Consistent export growth: 14.00% CAGR over 7 years

India's exports under HSN Code 95051000 have grown at a compound annual rate of 14.00% over 7 fiscal years, rising from ₹458.39 Crore in FY 2018-19 to ₹1,006.04 Crore in FY 2024-25.

### HSN Code 95051000 ranked #525 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 95051000 ranks #525 out of 12657 HSN codes by total export value. Within Sub-Chapter 9505, it ranks #1 of 3. By trade surplus, it ranks #359 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 95051000 exports

The strongest single-year export movement for HSN Code 95051000 was recorded in FY 2021-22, when exports surged by 63.74% over the prior year.

### India maintains a trade surplus of ₹978.07 Crore in HSN Code 95051000 goods

In FY 2024-25, India's exports of ₹1,006.04 Cr exceeded imports of ₹27.97 Cr, resulting in a trade surplus of ₹978.07 Crore — ranking #359 of 12657 by surplus magnitude.

### Import growth of 6.02% CAGR signals stable import dependency for Christmas Articles

India's imports under HSN Code 95051000 have grown at 6.02% CAGR, reaching ₹27.97 Crore in FY 2024-25.

### HSN Code 95051000 contributes 85.29% of Sub-Chapter 9505 exports — ranked #1

Among the 3 HSN codes under Sub-Chapter 9505, HSN Code 95051000 ranks #1 by export value — accounting for 85.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.76% share (rank #2).

## Related HSN Codes in Sub-Chapter 9505

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 95051000: Christmas Articles (this hsn code) | ₹1,006 Cr |
| #2 | [HSN Code 95059090: Sports Equipment (Other)](https://busy.in/hsn/hsn-95059090/) | ₹171 Cr |
| #3 | [HSN Code 95059010: Other \| Magical Equipments](https://busy.in/hsn/hsn-95059010/) | ₹2 Cr |