What products are classified under HSN 95062900 ?
It includes Balls, Lawn and table-tennis balls
HSN Code 95062900 represents Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards under GST classification. This code helps businesses identify Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards correctly for billing, taxation, and trade. With HSN Code 95062900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards.
HSN Code 95062900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 95 | Toys, games and sports requisites; parts and accessories thereof | 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter; swimming pools and paddling pools | Water-skis, surf-boards, sailboards and other water-sport equipment : Other | 6% | 6% | 12% | 0% |
Description of goods
Water-skis, surf-boards, sailboards and other water-sport equipment : Other
Chapter
95 – Toys, games and sports requisites; parts and accessories thereof
Sub Chapter
9506 – Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Snow-skis and other snow-ski equipment : Skis | |
| Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings) | |
| Snow-skis and other snow-ski equipment : Other | |
| Water-skis, surf-boards, sailboards and other water-sport equipment : Sailboards | |
| Golf clubs and other golf equipment : Clubs, complete | |
| Golf clubs and other golf equipment : Balls | |
| Golf clubs and other golf equipment : Other | |
| Articles and equipment for table-tennis | |
| Tennis, badminton or similar rackets, whether or not strung : Lawn-tennis rackets, whether or not strung | |
| Tennis, badminton or similar rackets, whether or not strung : Other : Squash or racketball badminton rackets, whether or not strung | |
| Tennis, badminton or similar rackets, whether or not strung : Other : Other | |
| Balls, other than golf balls and table-tennis balls : Lawn-tennis balls | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Football | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Volley ball | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Basket ball | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Other | |
| Balls, other than golf balls and table-tennis balls : Other : Hockey ball | |
| Balls, other than golf balls and table-tennis balls : Other : Cricket ball | |
| Balls, other than golf balls and table-tennis balls : Other : Golf ball | |
| Balls, other than golf balls and table-tennis balls : Other : Rugby ball | |
| Balls, other than golf balls and table-tennis balls : Other : Other | |
| Ice skates and roller skates, including skating boots with skates attached | |
| Other : Articles and equipment for general physical exercise, gymnastics or athletics : Boxing equipment | |
| Other : Articles and equipment for general physical exercise, gymnastics or athletics : Other | |
| Other : Other : Badminton shuttle cocks | |
| Other : Other : Leg pads and bats for cricket | |
| Other : Other : Shoulder pads for football | |
| Other : Other : Hockey sticks and blades | |
| Other : Other : Polo sticks including blades, shafts and heads | |
| Other : Other : Sports net | |
| Other : Other : Tennis and badminton racket pressures | |
| Other : Other : Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment | |
| Other : Other : Other |
Snow-skis and other snow-ski equipment : Skis
Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings)
Snow-skis and other snow-ski equipment : Other
Water-skis, surf-boards, sailboards and other water-sport equipment : Sailboards
Golf clubs and other golf equipment : Clubs, complete
Golf clubs and other golf equipment : Balls
Golf clubs and other golf equipment : Other
Articles and equipment for table-tennis
Tennis, badminton or similar rackets, whether or not strung : Lawn-tennis rackets, whether or not strung
Tennis, badminton or similar rackets, whether or not strung : Other : Squash or racketball badminton rackets, whether or not strung
Tennis, badminton or similar rackets, whether or not strung : Other : Other
Balls, other than golf balls and table-tennis balls : Lawn-tennis balls
Balls, other than golf balls and table-tennis balls : Inflatable : Football
Balls, other than golf balls and table-tennis balls : Inflatable : Volley ball
Balls, other than golf balls and table-tennis balls : Inflatable : Basket ball
Balls, other than golf balls and table-tennis balls : Inflatable : Other
Balls, other than golf balls and table-tennis balls : Other : Hockey ball
Balls, other than golf balls and table-tennis balls : Other : Cricket ball
Balls, other than golf balls and table-tennis balls : Other : Golf ball
Balls, other than golf balls and table-tennis balls : Other : Rugby ball
Balls, other than golf balls and table-tennis balls : Other : Other
Ice skates and roller skates, including skating boots with skates attached
Other : Articles and equipment for general physical exercise, gymnastics or athletics : Boxing equipment
Other : Articles and equipment for general physical exercise, gymnastics or athletics : Other
Other : Other : Badminton shuttle cocks
Other : Other : Leg pads and bats for cricket
Other : Other : Shoulder pads for football
Other : Other : Hockey sticks and blades
Other : Other : Polo sticks including blades, shafts and heads
Other : Other : Sports net
Other : Other : Tennis and badminton racket pressures
Other : Other : Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment
Other : Other : Other
It includes Balls, Lawn and table-tennis balls
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards; Nil for exempt items if applicable).
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.
Under HSN 95062900, Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.