---
title: "HSN Code for Sports Equipment (Other) | HSN 95059090 GST Rate"
description: "Find HSN and GST Rates for 95059090 related to Sports Equipment (Other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95059090/"
---

# HSN Code 95059090: Sports Equipment (Other)

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

## Frequently asked questions

### What products are classified under HSN 95059090 ?

It includes Golf clubs & equipment

### Any common misclassification issue with Sports Equipment (Other)?

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

### Can we claim ITC on inputs used to trade Sports Equipment (Other)?

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 Sports Equipment (Other)?

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.

### How much GST applies to Sports Equipment (Other)?

Under HSN 95059090, Sports Equipment (Other) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Sports Equipment (Other)?

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.

## India's trade performance: HSN Code 95059090 (FY 2024-25)

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

- Exports: ₹171 Cr (+22.08% YoY) — 0.0047% of India's total exports
- Imports: ₹127 Cr (+2.38% YoY) — 0.0021% of India's total imports
- Trade balance: ₹44 Cr (Surplus); surplus rank #2253 of 12657 HSN codes
- Share of Sub-Chapter 9505: 14.51% of its exports; import side 80.88%
- Rank within Sub-Chapter 9505: #2 of 3 by export value; import-side #1

### Key metrics

- Export CAGR: 19.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2009 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +62.45% in FY 2021-22
- Contribution to Sub-Ch. 9505: 14.51% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 95059090

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 | 57.52 | 0.0025% | — | 11.09% | 81.47 | 0.0023% | — | 79.22% | −23.95 | #2687 |
| FY 2019-20 | 54.84 | 0.0025% | −4.66% | 9.53% | 92.48 | 0.0028% | +13.51% | 80.19% | −37.64 | #2755 |
| FY 2020-21 | 58.93 | 0.0027% | +7.46% | 11.04% | 66.02 | 0.0023% | −28.61% | 88.13% | −7.09 | #2697 |
| FY 2021-22 | 95.73 | 0.0031% | +62.45% | 10.98% | 122.98 | 0.0027% | +86.28% | 87.27% | −27.25 | #2474 |
| FY 2022-23 | 123.76 | 0.0034% | +29.28% | 11.35% | 126.10 | 0.0022% | +2.54% | 76.29% | −2.34 | #2263 |
| FY 2023-24 | 140.21 | 0.0039% | +13.29% | 13.22% | 124.38 | 0.0022% | −1.36% | 77.31% | +15.83 | #2180 |
| FY 2024-25 | 171.17 | 0.0047% | +22.08% | 14.51% | 127.34 | 0.0021% | +2.38% | 80.88% | +43.83 | #2009 |

- CAGR (7-year): exports 19.93%/yr, imports 7.73%/yr (consistently Surplus)

## Key trade insights: HSN Code 95059090 export-import analysis

### Consistent export growth: 19.93% CAGR over 7 years

India's exports under HSN Code 95059090 have grown at a compound annual rate of 19.93% over 7 fiscal years, rising from ₹57.52 Crore in FY 2018-19 to ₹171.17 Crore in FY 2024-25.

### HSN Code 95059090 ranked #2009 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 95059090 ranks #2009 out of 12657 HSN codes by total export value. Within Sub-Chapter 9505, it ranks #2 of 3. By trade surplus, it ranks #2253 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 95059090 exports

The strongest single-year export movement for HSN Code 95059090 was recorded in FY 2021-22, when exports surged by 62.45% over the prior year.

### India maintains a trade surplus of ₹43.83 Crore in HSN Code 95059090 goods

In FY 2024-25, India's exports of ₹171.17 Cr exceeded imports of ₹127.34 Cr, resulting in a trade surplus of ₹43.83 Crore — ranking #2253 of 12657 by surplus magnitude.

### Import growth of 7.73% CAGR signals stable import dependency for Sports Equipment (Other)

India's imports under HSN Code 95059090 have grown at 7.73% CAGR, reaching ₹127.34 Crore in FY 2024-25.

### HSN Code 95059090 contributes 14.51% of Sub-Chapter 9505 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 9505, HSN Code 95059090 ranks #2 by export value — accounting for 14.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 80.88% share (rank #1).

## 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) (this hsn code) | ₹171 Cr |
| #3 | [HSN Code 95059010: Other \| Magical Equipments](https://busy.in/hsn/hsn-95059010/) | ₹2 Cr |