HSN Code 95059010: Other | Magical Equipments

HSN Code 95059010 represents Other | Magical Equipments under GST classification. This code helps businesses identify Other | Magical Equipments correctly for billing, taxation, and trade. With HSN Code 95059010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other | Magical Equipments.

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Description of Goods for HSN Code 95059010

HSN Code 95059010 relates to the following description.

Description of Goods

Other : Magical equipments

Chapter

95 - Toys, games and sports requisites; parts and accessories thereof

Sub Chapter

9505 - Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 95059010 not include?

Other | Magical Equipments does not include products with the following descriptions.

India’s Trade Performance — HSN Code 95059010 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹2 Cr

+27.42% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹2 Cr

+25.15% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

< ₹1 Crore

Trade Surplus

Surplus rank #5048 of 12657 HSN codes

% of Sub-Chapter 9505

FY 2024-25

0.20%

Share of Sub-Chapter 9505’s total exports in FY 2024-25

Import side: 1.36% of Sub-Chapter 9505’s imports

Rank Within Sub-Chapter 9505

FY 2024-25

#3 of 3

Position by export value among HSN codes in Sub-Chapter 9505

Import-side rank: #3 of 3

At a glance

−1.21%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7449

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+63.91%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.20%

Contribution to Sub-Ch. 9505

Share of Sub-Chapter 9505 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6670

Balance

+0.88

Exports

2.55 ₹ Cr

0.0001% share

YoY

0.49% of Sub-Ch. 9505

Imports

1.67 ₹ Cr

0.0000% share

YoY

1.62% of Sub-Ch. 9505

FY 2019-20 Exp. Rank #7014

Balance

+1.23

Exports

1.85 ₹ Cr

0.0001% share

−27.45% YoY

0.32% of Sub-Ch. 9505

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−62.87% YoY

0.54% of Sub-Ch. 9505

FY 2020-21 Exp. Rank #7324

Balance

+0.60

Exports

1.45 ₹ Cr

0.0001% share

−21.62% YoY

0.27% of Sub-Ch. 9505

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+37.10% YoY

1.13% of Sub-Ch. 9505

FY 2021-22 Exp. Rank #7733

Balance

+0.60

Exports

1.33 ₹ Cr

0.0000% share

−8.28% YoY

0.15% of Sub-Ch. 9505

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−14.12% YoY

0.52% of Sub-Ch. 9505

FY 2022-23 Exp. Rank #7350

Balance

+0.73

Exports

2.18 ₹ Cr

0.0001% share

+63.91% YoY

0.20% of Sub-Ch. 9505

Imports

1.45 ₹ Cr

0.0000% share

+98.63% YoY

0.88% of Sub-Ch. 9505

FY 2023-24 Exp. Rank #7644

Balance

+0.15

Exports

1.86 ₹ Cr

0.0001% share

−14.68% YoY

0.18% of Sub-Ch. 9505

Imports

1.71 ₹ Cr

0.0000% share

+17.93% YoY

1.06% of Sub-Ch. 9505

FY 2024-25 Exp. Rank #7449

Balance

+0.23

Exports

2.37 ₹ Cr

0.0001% share

+27.42% YoY

0.20% of Sub-Ch. 9505

Imports

2.14 ₹ Cr

0.0000% share

+25.15% YoY

1.36% of Sub-Ch. 9505

CAGR · 7-Year

Exports

−1.21% /yr

Imports

4.22% /yr

Consistently Surplus
Sub-Chapter 9505 total

reference, FY 2024-25

Export

₹1,179.57 Cr

Import

₹157.45 Cr

Trade Balance

+1,022.12

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 95059010 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.