HSN Code 95059090: Sports Equipment (Other)

HSN Code 95059090 represents Sports Equipment (Other) under GST classification. This code helps businesses identify Sports Equipment (Other) correctly for billing, taxation, and trade. With HSN Code 95059090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Sports Equipment (Other).

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Description of Goods for HSN Code 95059090

HSN Code 95059090 relates to the following description.

Description of Goods

Other : Other

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 95059090 not include?

Sports Equipment (Other) does not include products with the following descriptions.

India’s Trade Performance — HSN Code 95059090 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

₹171 Cr

+22.08% vs FY 2023-24

0.0047% of India’s total exports

India’s Imports

FY 2024-25

₹127 Cr

+2.38% vs FY 2023-24

0.0021% of India’s total imports

Trade Balance

FY 2024-25

₹44 Cr

Trade Surplus

Surplus rank #2253 of 12657 HSN codes

% of Sub-Chapter 9505

FY 2024-25

14.51%

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

Import side: 80.88% of Sub-Chapter 9505’s imports

Rank Within Sub-Chapter 9505

FY 2024-25

#2 of 3

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

Import-side rank: #1 of 3

At a glance

19.93%

Export CAGR

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

#2009

National Export Rank

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

+62.45%

Peak Growth Year

FY 2021-22 · strongest single-year move

14.51%

Contribution to Sub-Ch. 9505

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2687

Balance

−23.95

Exports

57.52 ₹ Cr

0.0025% share

YoY

11.09% of Sub-Ch. 9505

Imports

81.47 ₹ Cr

0.0023% share

YoY

79.22% of Sub-Ch. 9505

FY 2019-20 Exp. Rank #2755

Balance

−37.64

Exports

54.84 ₹ Cr

0.0025% share

−4.66% YoY

9.53% of Sub-Ch. 9505

Imports

92.48 ₹ Cr

0.0028% share

+13.51% YoY

80.19% of Sub-Ch. 9505

FY 2020-21 Exp. Rank #2697

Balance

−7.09

Exports

58.93 ₹ Cr

0.0027% share

+7.46% YoY

11.04% of Sub-Ch. 9505

Imports

66.02 ₹ Cr

0.0023% share

−28.61% YoY

88.13% of Sub-Ch. 9505

FY 2021-22 Exp. Rank #2474

Balance

−27.25

Exports

95.73 ₹ Cr

0.0031% share

+62.45% YoY

10.98% of Sub-Ch. 9505

Imports

122.98 ₹ Cr

0.0027% share

+86.28% YoY

87.27% of Sub-Ch. 9505

FY 2022-23 Exp. Rank #2263

Balance

−2.34

Exports

123.76 ₹ Cr

0.0034% share

+29.28% YoY

11.35% of Sub-Ch. 9505

Imports

126.10 ₹ Cr

0.0022% share

+2.54% YoY

76.29% of Sub-Ch. 9505

FY 2023-24 Exp. Rank #2180

Balance

+15.83

Exports

140.21 ₹ Cr

0.0039% share

+13.29% YoY

13.22% of Sub-Ch. 9505

Imports

124.38 ₹ Cr

0.0022% share

−1.36% YoY

77.31% of Sub-Ch. 9505

FY 2024-25 Exp. Rank #2009

Balance

+43.83

Exports

171.17 ₹ Cr

0.0047% share

+22.08% YoY

14.51% of Sub-Ch. 9505

Imports

127.34 ₹ Cr

0.0021% share

+2.38% YoY

80.88% of Sub-Ch. 9505

CAGR · 7-Year

Exports

19.93% /yr

Imports

7.73% /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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 95059090 and GST compliance.

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.

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.