--- title: "HSN Code for Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards | HSN 95062900 GST Rate" description: "Find HSN and GST Rates for 95062900 related to Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95062900/" --- # HSN Code 95062900: Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards - [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 9506: Sports & gym equipment, swimming pools](https://busy.in/hsn/sub-chapter-9506/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Water-skis, surf-boards, sailboards and other water-sport equipment : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 95062900 ? It includes Balls, Lawn and table-tennis balls ### How should mixed supplies be billed when Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards is sold with other items? 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). ### Does packaging or labelling change the GST for Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards? 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 Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards? 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. ### Do e‑way bill and e‑invoice apply for Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards? 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 Water-Sports Equipment: Water-Skis, Surfboards & Sailboards? 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 Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 95062900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹25 Cr (+66.40% YoY) — 0.0007% of India's total exports - Imports: ₹46 Cr (−12.50% YoY) — 0.0008% of India's total imports - Trade balance: −₹21 Cr (Deficit); surplus rank #9588 of 12657 HSN codes - Share of Sub-Chapter 9506: 1.51% of its exports; import side 1.77% - Rank within Sub-Chapter 9506: #11 of 34 by export value; import-side #6 ### Key metrics - Export CAGR: 18.17% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4559 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +144.53% in FY 2021-22 - Contribution to Sub-Ch. 9506: 1.51% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95062900 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. 9506 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9506 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 9.26 | 0.0004% | — | 0.66% | 20.89 | 0.0006% | — | 1.20% | −11.63 | #5070 | | FY 2019-20 | 22.19 | 0.0010% | +139.63% | 2.05% | 26.95 | 0.0008% | +29.01% | 1.85% | −4.76 | #3981 | | FY 2020-21 | 12.24 | 0.0006% | −44.84% | 1.12% | 32.38 | 0.0011% | +20.15% | 2.03% | −20.14 | #4819 | | FY 2021-22 | 29.93 | 0.0010% | +144.53% | 2.03% | 39.72 | 0.0009% | +22.67% | 1.96% | −9.79 | #4053 | | FY 2022-23 | 21.78 | 0.0006% | −27.23% | 1.48% | 45.97 | 0.0008% | +15.74% | 2.31% | −24.19 | #4570 | | FY 2023-24 | 15.15 | 0.0004% | −30.44% | 0.96% | 53.12 | 0.0009% | +15.55% | 2.25% | −37.97 | #5156 | | FY 2024-25 | 25.21 | 0.0007% | +66.40% | 1.51% | 46.48 | 0.0008% | −12.50% | 1.77% | −21.27 | #4559 | - CAGR (7-year): exports 18.17%/yr, imports 14.26%/yr (consistently Deficit) ## Key trade insights: HSN Code 95062900 export-import analysis ### Consistent export growth: 18.17% CAGR over 7 years India's exports under HSN Code 95062900 have grown at a compound annual rate of 18.17% over 7 fiscal years, rising from ₹9.26 Crore in FY 2018-19 to ₹25.21 Crore in FY 2024-25. ### HSN Code 95062900 ranked #4559 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95062900 ranks #4559 out of 12657 HSN codes by total export value. Within Sub-Chapter 9506, it ranks #11 of 34. By trade surplus, it ranks #9588 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 95062900 exports The strongest single-year export movement for HSN Code 95062900 was recorded in FY 2021-22, when exports surged by 144.53% over the prior year. ### India records a trade deficit of ₹21.27 Crore in HSN Code 95062900 goods In FY 2024-25, India's imports of ₹46.48 Cr exceeded exports of ₹25.21 Cr, resulting in a trade deficit of ₹21.27 Crore — ranking #9588 of 12657 by surplus magnitude. ### Import growth of 14.26% CAGR signals rising demand for Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards India's imports under HSN Code 95062900 have grown at 14.26% CAGR, reaching ₹46.48 Crore in FY 2024-25. ### HSN Code 95062900 contributes 1.51% of Sub-Chapter 9506 exports — ranked #11 Among the 34 HSN codes under Sub-Chapter 9506, HSN Code 95062900 ranks #11 by export value — accounting for 1.51% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.77% share (rank #6). ## Related HSN Codes in Sub-Chapter 9506 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 95069990: Sports, Gym Equipment & Swimming Pools](https://busy.in/hsn/hsn-95069990/) | ₹552 Cr | | #2 | [HSN Code 95069190: Other General Physical Exercise/Gymnastics/Athletics Equipment](https://busy.in/hsn/hsn-95069190/) | ₹210 Cr | | #3 | [HSN Code 95069920: Other : Other : Leg pads and bats for cricket](https://busy.in/hsn/hsn-95069920/) | ₹183 Cr | | #4 | [HSN Code 95069960: Other \| Other \| Sports Net](https://busy.in/hsn/hsn-95069960/) | ₹165 Cr | | #5 | [HSN Code 95066940: Balls, other than golf balls and table-tennis balls: Other: Rugby ball](https://busy.in/hsn/hsn-95066940/) | ₹152 Cr | | #6 | [HSN Code 95066210: Inflatable Footballs](https://busy.in/hsn/hsn-95066210/) | ₹111 Cr | | #7 | [HSN Code 95066290: Balls, other than golf balls and table-tennis balls: Inflatable: Other](https://busy.in/hsn/hsn-95066290/) | ₹51 Cr | | #8 | [HSN Code 95069110: Boxing Equipment for Physical Exercise](https://busy.in/hsn/hsn-95069110/) | ₹47 Cr | | #9 | [HSN Code 95066920: Balls Cricket ball](https://busy.in/hsn/hsn-95066920/) | ₹35 Cr | | #10 | [HSN Code 95064000: Table Tennis Equipment](https://busy.in/hsn/hsn-95064000/) | ₹29 Cr | | #11 | HSN Code 95062900: Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards (this hsn code) | ₹25 Cr |