--- title: "HSN Code for Ice Skates & Roller Skates with Attached Skating Boots | HSN 95067000 GST Rate" description: "Find HSN and GST Rates for 95067000 related to Ice Skates & Roller Skates with Attached Skating Boots with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-95067000/" --- # HSN Code 95067000: Ice Skates & Roller Skates with Attached Skating Boots - [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 | | --- | --- | --- | --- | --- | | Ice skates and roller skates, including skating boots with skates attached | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 95067000 ? It includes Other | Other | Sports Net ### How much GST applies to Ice Skates & Roller Skates with Attached Skating Boots? Under HSN 95067000, Ice Skates & Roller Skates with Attached Skating Boots attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Ice Skates & Roller Skates with Attached Skating Boots? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Ice Skates & Roller Skates with Attached Skating Boots? 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 Ice Skates & Roller Skates with Attached Skating Boots? 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 Ice Skates & Roller Skates with Attached Skating Boots? 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 95067000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+29.30% YoY) — 0.0001% of India's total exports - Imports: ₹66 Cr (+2.28% YoY) — 0.0011% of India's total imports - Trade balance: −₹62 Cr (Deficit); surplus rank #10413 of 12657 HSN codes - Share of Sub-Chapter 9506: 0.24% of its exports; import side 2.52% - Rank within Sub-Chapter 9506: #20 of 34 by export value; import-side #5 ### Key metrics - Export CAGR: 22.87% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6868 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +104.91% in FY 2021-22 - Contribution to Sub-Ch. 9506: 0.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 95067000 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 | 1.18 | 0.0001% | — | 0.08% | 29.49 | 0.0008% | — | 1.70% | −28.31 | #7467 | | FY 2019-20 | 1.91 | 0.0001% | +61.86% | 0.18% | 24.94 | 0.0007% | −15.43% | 1.71% | −23.03 | #6978 | | FY 2020-21 | 1.63 | 0.0001% | −14.66% | 0.15% | 16.79 | 0.0006% | −32.68% | 1.05% | −15.16 | #7209 | | FY 2021-22 | 3.34 | 0.0001% | +104.91% | 0.23% | 31.84 | 0.0007% | +89.64% | 1.57% | −28.50 | #6801 | | FY 2022-23 | 1.91 | 0.0001% | −42.81% | 0.13% | 49.67 | 0.0009% | +56.00% | 2.50% | −47.76 | #7488 | | FY 2023-24 | 3.14 | 0.0001% | +64.40% | 0.20% | 64.60 | 0.0012% | +30.06% | 2.74% | −61.46 | #7090 | | FY 2024-25 | 4.06 | 0.0001% | +29.30% | 0.24% | 66.07 | 0.0011% | +2.28% | 2.52% | −62.01 | #6868 | - CAGR (7-year): exports 22.87%/yr, imports 14.39%/yr (consistently Deficit) ## Key trade insights: HSN Code 95067000 export-import analysis ### Consistent export growth: 22.87% CAGR over 7 years India's exports under HSN Code 95067000 have grown at a compound annual rate of 22.87% over 7 fiscal years, rising from ₹1.18 Crore in FY 2018-19 to ₹4.06 Crore in FY 2024-25. ### HSN Code 95067000 ranked #6868 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 95067000 ranks #6868 out of 12657 HSN codes by total export value. Within Sub-Chapter 9506, it ranks #20 of 34. By trade surplus, it ranks #10413 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 95067000 exports The strongest single-year export movement for HSN Code 95067000 was recorded in FY 2021-22, when exports surged by 104.91% over the prior year. ### India records a trade deficit of ₹62.01 Crore in HSN Code 95067000 goods In FY 2024-25, India's imports of ₹66.07 Cr exceeded exports of ₹4.06 Cr, resulting in a trade deficit of ₹62.01 Crore — ranking #10413 of 12657 by surplus magnitude. ### Import growth of 14.39% CAGR signals rising demand for Ice Skates & Roller Skates with Attached Skating Boots India's imports under HSN Code 95067000 have grown at 14.39% CAGR, reaching ₹66.07 Crore in FY 2024-25. ### HSN Code 95067000 contributes 0.24% of Sub-Chapter 9506 exports — ranked #20 Among the 34 HSN codes under Sub-Chapter 9506, HSN Code 95067000 ranks #20 by export value — accounting for 0.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.52% share (rank #5). ## 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 | | #20 | HSN Code 95067000: Ice Skates & Roller Skates with Attached Skating Boots (this hsn code) | ₹4 Cr |