---
title: "HSN Code for Other balls | HSN 95066990 GST Rate"
description: "Find HSN and GST Rates for 95066990 related to Other balls with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-95066990/"
---

# HSN Code 95066990: Other balls

- [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 : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 95066990 ?

It includes Polo sticks, blades, shafts, heads

### Do e‑way bill and e‑invoice apply for Other balls?

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.

### Can we claim ITC on inputs used to trade Other balls?

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 Other balls?

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

### How much GST applies to Other balls?

Under HSN 95066990, Other balls attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other balls is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other balls; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other balls?

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.

## India's trade performance: HSN Code 95066990 (FY 2024-25)

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

- Exports: ₹17 Cr (+7.20% YoY) — 0.0005% of India's total exports
- Imports: ₹16 Cr (+16.48% YoY) — 0.0003% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #4488 of 12657 HSN codes
- Share of Sub-Chapter 9506: 1.05% of its exports; import side 0.62%
- Rank within Sub-Chapter 9506: #12 of 34 by export value; import-side #13

### Key metrics

- Export CAGR: -2.83% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5067 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +85.90% in FY 2021-22
- Contribution to Sub-Ch. 9506: 1.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 95066990

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 | 20.70 | 0.0009% | — | 1.47% | 40.83 | 0.0011% | — | 2.35% | −20.13 | #4066 |
| FY 2019-20 | 17.04 | 0.0008% | −17.68% | 1.58% | 22.46 | 0.0007% | −44.99% | 1.54% | −5.42 | #4326 |
| FY 2020-21 | 14.54 | 0.0007% | −14.67% | 1.33% | 13.35 | 0.0005% | −40.56% | 0.84% | +1.19 | #4622 |
| FY 2021-22 | 27.03 | 0.0009% | +85.90% | 1.83% | 22.40 | 0.0005% | +67.79% | 1.11% | +4.63 | #4170 |
| FY 2022-23 | 22.35 | 0.0006% | −17.31% | 1.52% | 14.40 | 0.0003% | −35.71% | 0.72% | +7.95 | #4548 |
| FY 2023-24 | 16.25 | 0.0004% | −27.29% | 1.03% | 14.02 | 0.0002% | −2.64% | 0.59% | +2.23 | #5057 |
| FY 2024-25 | 17.42 | 0.0005% | +7.20% | 1.05% | 16.33 | 0.0003% | +16.48% | 0.62% | +1.09 | #5067 |

- CAGR (7-year): exports -2.83%/yr, imports -14.16%/yr (consistently Surplus)

## Key trade insights: HSN Code 95066990 export-import analysis

### Export decline: -2.83% CAGR over 7 years

India's exports under HSN Code 95066990 have declined at a compound annual rate of -2.83% over 7 fiscal years, falling from ₹20.70 Crore in FY 2018-19 to ₹17.42 Crore in FY 2024-25.

### HSN Code 95066990 ranked #5067 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 95066990 ranks #5067 out of 12657 HSN codes by total export value. Within Sub-Chapter 9506, it ranks #12 of 34. By trade surplus, it ranks #4488 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 95066990 exports

The strongest single-year export movement for HSN Code 95066990 was recorded in FY 2021-22, when exports surged by 85.90% over the prior year.

### India maintains a trade surplus of ₹1.09 Crore in HSN Code 95066990 goods

In FY 2024-25, India's exports of ₹17.42 Cr exceeded imports of ₹16.33 Cr, resulting in a trade surplus of ₹1.09 Crore — ranking #4488 of 12657 by surplus magnitude.

### Import growth of -14.16% CAGR signals stable import dependency for Other balls

India's imports under HSN Code 95066990 have grown at -14.16% CAGR, reaching ₹16.33 Crore in FY 2024-25.

### HSN Code 95066990 contributes 1.05% of Sub-Chapter 9506 exports — ranked #12

Among the 34 HSN codes under Sub-Chapter 9506, HSN Code 95066990 ranks #12 by export value — accounting for 1.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.62% share (rank #13).

## 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 |
| #12 | HSN Code 95066990: Other balls (this hsn code) | ₹17 Cr |