---
title: "HSN Code for Other | Magical Equipments | HSN 95059010 GST Rate"
description: "Find HSN and GST Rates for 95059010 related to Other | Magical Equipments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95059010/"
---

# HSN Code 95059010: Other | Magical Equipments

- [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 |
| --- | --- | --- | --- | --- |
| Other : Magical equipments | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 95059010 ?

It includes Golf balls

### How should mixed supplies be billed when Other / Magical Equipments is sold with other items?

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

### Can we claim ITC on inputs used to trade Other / Magical Equipments?

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

### Does packaging or labelling change the GST for Other / Magical Equipments?

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.

### Do e‑way bill and e‑invoice apply for Other / Magical Equipments?

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.

### Any common misclassification issue with Other / Magical Equipments?

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

### How much GST applies to Other / Magical Equipments?

Under HSN 95059010, Other / Magical Equipments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 95059010 (FY 2024-25)

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

- Exports: ₹2 Cr (+27.42% YoY) — 0.0001% of India's total exports
- Imports: ₹2 Cr (+25.15% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5048 of 12657 HSN codes
- Share of Sub-Chapter 9505: 0.20% of its exports; import side 1.36%
- Rank within Sub-Chapter 9505: #3 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: -1.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7449 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +63.91% in FY 2022-23
- Contribution to Sub-Ch. 9505: 0.20% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 95059010

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 | 2.55 | 0.0001% | — | 0.49% | 1.67 | 0.0000% | — | 1.62% | +0.88 | #6670 |
| FY 2019-20 | 1.85 | 0.0001% | −27.45% | 0.32% | < ₹1 Crore | 0.0000% | −62.87% | 0.54% | +1.23 | #7014 |
| FY 2020-21 | 1.45 | 0.0001% | −21.62% | 0.27% | < ₹1 Crore | 0.0000% | +37.10% | 1.13% | +0.60 | #7324 |
| FY 2021-22 | 1.33 | 0.0000% | −8.28% | 0.15% | < ₹1 Crore | 0.0000% | −14.12% | 0.52% | +0.60 | #7733 |
| FY 2022-23 | 2.18 | 0.0001% | +63.91% | 0.20% | 1.45 | 0.0000% | +98.63% | 0.88% | +0.73 | #7350 |
| FY 2023-24 | 1.86 | 0.0001% | −14.68% | 0.18% | 1.71 | 0.0000% | +17.93% | 1.06% | +0.15 | #7644 |
| FY 2024-25 | 2.37 | 0.0001% | +27.42% | 0.20% | 2.14 | 0.0000% | +25.15% | 1.36% | +0.23 | #7449 |

- CAGR (7-year): exports -1.21%/yr, imports 4.22%/yr (consistently Surplus)

## Key trade insights: HSN Code 95059010 export-import analysis

### Export decline: -1.21% CAGR over 7 years

India's exports under HSN Code 95059010 have declined at a compound annual rate of -1.21% over 7 fiscal years, falling from ₹2.55 Crore in FY 2018-19 to ₹2.37 Crore in FY 2024-25.

### HSN Code 95059010 ranked #7449 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 95059010 ranks #7449 out of 12657 HSN codes by total export value. Within Sub-Chapter 9505, it ranks #3 of 3. By trade surplus, it ranks #5048 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 95059010 exports

The strongest single-year export movement for HSN Code 95059010 was recorded in FY 2022-23, when exports surged by 63.91% over the prior year.

### India maintains a trade surplus of ₹0.23 Crore in HSN Code 95059010 goods

In FY 2024-25, India's exports of ₹2.37 Cr exceeded imports of ₹2.14 Cr, resulting in a trade surplus of ₹0.23 Crore — ranking #5048 of 12657 by surplus magnitude.

### Import growth of 4.22% CAGR signals stable import dependency for Other | Magical Equipments

India's imports under HSN Code 95059010 have grown at 4.22% CAGR, reaching ₹2.14 Crore in FY 2024-25.

### HSN Code 95059010 contributes 0.20% of Sub-Chapter 9505 exports — ranked #3

Among the 3 HSN codes under Sub-Chapter 9505, HSN Code 95059010 ranks #3 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.36% share (rank #3).

## 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](https://busy.in/hsn/hsn-95051000/) | ₹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 (this hsn code) | ₹2 Cr |