--- title: "HSN Code for Balls, other than golf balls and table-tennis balls: Other: Rugby ball | HSN 95066940 GST Rate" description: "Find HSN and GST Rates for 95066940 related to Balls, other than golf balls and table-tennis balls: Other: Rugby ball with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95066940/" --- # HSN Code 95066940: Balls, other than golf balls and table-tennis balls: Other: Rugby ball - [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 | | --- | --- | --- | --- | --- | | Balls, other than golf balls and table-tennis balls : Other : Rugby ball | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 95066940 ? It includes Other | Other | Hockey Sticks And Blades ### How much GST applies to Balls, other than golf balls and table-tennis balls: Other: Rugby ball? Under HSN 95066940, Balls, other than golf balls and table-tennis balls: Other: Rugby ball attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Balls, other than golf balls and table-tennis balls: Other: Rugby ball? 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. ### Does packaging or labelling change the GST for Balls, other than golf balls and table-tennis balls: Other: Rugby ball? 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. ### Can we claim ITC on inputs used to trade Balls, other than golf balls and table-tennis balls: Other: Rugby ball? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Balls, other than golf balls and table-tennis balls: Other: Rugby ball? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 95066940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹152 Cr (+0.63% YoY) — 0.0041% of India's total exports - Imports: < ₹1 Crore (+50.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹151 Cr (Surplus); surplus rank #1329 of 12657 HSN codes - Share of Sub-Chapter 9506: 9.11% of its exports; import side 0.00% - Rank within Sub-Chapter 9506: #5 of 34 by export value; import-side #32 ### Key metrics - Export CAGR: 9.75% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2141 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +51.18% in FY 2021-22 - Contribution to Sub-Ch. 9506: 9.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95066940 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 | 86.73 | 0.0038% | — | 6.14% | < ₹1 Crore | 0.0000% | — | 0.01% | +86.60 | #2178 | | FY 2019-20 | 100.31 | 0.0046% | +15.66% | 9.28% | < ₹1 Crore | 0.0000% | −92.31% | 0.00% | +100.30 | #2022 | | FY 2020-21 | 73.85 | 0.0034% | −26.38% | 6.76% | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | +73.83 | #2412 | | FY 2021-22 | 111.65 | 0.0036% | +51.18% | 7.58% | < ₹1 Crore | 0.0000% | +50.00% | 0.00% | +111.62 | #2257 | | FY 2022-23 | 139.30 | 0.0038% | +24.76% | 9.47% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +139.27 | #2140 | | FY 2023-24 | 150.61 | 0.0042% | +8.12% | 9.50% | < ₹1 Crore | 0.0000% | +100.00% | 0.00% | +150.55 | #2101 | | FY 2024-25 | 151.56 | 0.0041% | +0.63% | 9.11% | < ₹1 Crore | 0.0000% | +50.00% | 0.00% | +151.47 | #2141 | - CAGR (7-year): exports 9.75%/yr, imports -5.94%/yr (consistently Surplus) ## Key trade insights: HSN Code 95066940 export-import analysis ### Consistent export growth: 9.75% CAGR over 7 years India's exports under HSN Code 95066940 have grown at a compound annual rate of 9.75% over 7 fiscal years, rising from ₹86.73 Crore in FY 2018-19 to ₹151.56 Crore in FY 2024-25. ### HSN Code 95066940 ranked #2141 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95066940 ranks #2141 out of 12657 HSN codes by total export value. Within Sub-Chapter 9506, it ranks #5 of 34. By trade surplus, it ranks #1329 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 95066940 exports The strongest single-year export movement for HSN Code 95066940 was recorded in FY 2021-22, when exports surged by 51.18% over the prior year. ### India maintains a trade surplus of ₹151.47 Crore in HSN Code 95066940 goods In FY 2024-25, India's exports of ₹151.56 Cr exceeded imports of ₹0.09 Cr, resulting in a trade surplus of ₹151.47 Crore — ranking #1329 of 12657 by surplus magnitude. ### Import growth of -5.94% CAGR signals stable import dependency for Balls, other than golf balls and table-tennis balls: Other: Rugby ball India's imports under HSN Code 95066940 have grown at -5.94% CAGR, reaching ₹0.09 Crore in FY 2024-25. ### HSN Code 95066940 contributes 9.11% of Sub-Chapter 9506 exports — ranked #5 Among the 34 HSN codes under Sub-Chapter 9506, HSN Code 95066940 ranks #5 by export value — accounting for 9.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #32). ## 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 (this hsn code) | ₹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 |