---
title: "HSN Code for Sports, Gym Equipment & Swimming Pools | HSN 95069990 GST Rate"
description: "Find HSN and GST Rates for 95069990 related to Sports, Gym Equipment & Swimming Pools with BUSY Accounting - The reliable source for HSN and GST details in India."
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---

# HSN Code 95069990: Sports, Gym Equipment & Swimming Pools

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

## Frequently asked questions

### What products are classified under HSN 95069990 ?

It includes Amusement Park Rides – Carousels, Swings & Roundabouts

### How much GST applies to Sports, Gym Equipment & Swimming Pools?

Under HSN 95069990, Sports, Gym Equipment & Swimming Pools attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Sports, Gym Equipment & Swimming Pools?

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

### How should mixed supplies be billed when Sports, Gym Equipment & Swimming Pools is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sports, Gym Equipment & Swimming Pools; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Sports, Gym Equipment & Swimming Pools?

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 Sports, Gym Equipment & Swimming Pools?

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 95069990 (FY 2024-25)

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

- Exports: ₹552 Cr (+4.93% YoY) — 0.0150% of India's total exports
- Imports: ₹245 Cr (−0.44% YoY) — 0.0040% of India's total imports
- Trade balance: ₹306 Cr (Surplus); surplus rank #902 of 12657 HSN codes
- Share of Sub-Chapter 9506: 33.15% of its exports; import side 9.36%
- Rank within Sub-Chapter 9506: #1 of 34 by export value; import-side #2

### Key metrics

- Export CAGR: 7.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #925 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +28.81% in FY 2021-22
- Contribution to Sub-Ch. 9506: 33.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 95069990

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 | 350.61 | 0.0153% | — | 24.83% | 264.93 | 0.0074% | — | 15.24% | +85.68 | #885 |
| FY 2019-20 | 355.64 | 0.0162% | +1.43% | 32.90% | 140.37 | 0.0042% | −47.02% | 9.65% | +215.27 | #863 |
| FY 2020-21 | 335.26 | 0.0156% | −5.73% | 30.69% | 96.79 | 0.0033% | −31.05% | 6.07% | +238.47 | #932 |
| FY 2021-22 | 431.86 | 0.0138% | +28.81% | 29.32% | 170.29 | 0.0037% | +75.94% | 8.40% | +261.57 | #970 |
| FY 2022-23 | 474.40 | 0.0131% | +9.85% | 32.24% | 196.01 | 0.0034% | +15.10% | 9.85% | +278.39 | #964 |
| FY 2023-24 | 525.78 | 0.0145% | +10.83% | 33.17% | 246.50 | 0.0044% | +25.76% | 10.44% | +279.28 | #920 |
| FY 2024-25 | 551.70 | 0.0150% | +4.93% | 33.15% | 245.41 | 0.0040% | −0.44% | 9.36% | +306.29 | #925 |

- CAGR (7-year): exports 7.85%/yr, imports -1.27%/yr (consistently Surplus)

## Key trade insights: HSN Code 95069990 export-import analysis

### Consistent export growth: 7.85% CAGR over 7 years

India's exports under HSN Code 95069990 have grown at a compound annual rate of 7.85% over 7 fiscal years, rising from ₹350.61 Crore in FY 2018-19 to ₹551.70 Crore in FY 2024-25.

### HSN Code 95069990 ranked #925 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 95069990 ranks #925 out of 12657 HSN codes by total export value. Within Sub-Chapter 9506, it ranks #1 of 34. By trade surplus, it ranks #902 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 95069990 exports

The strongest single-year export movement for HSN Code 95069990 was recorded in FY 2021-22, when exports surged by 28.81% over the prior year.

### India maintains a trade surplus of ₹306.29 Crore in HSN Code 95069990 goods

In FY 2024-25, India's exports of ₹551.70 Cr exceeded imports of ₹245.41 Cr, resulting in a trade surplus of ₹306.29 Crore — ranking #902 of 12657 by surplus magnitude.

### Import growth of -1.27% CAGR signals stable import dependency for Sports, Gym Equipment & Swimming Pools

India's imports under HSN Code 95069990 have grown at -1.27% CAGR, reaching ₹245.41 Crore in FY 2024-25.

### HSN Code 95069990 contributes 33.15% of Sub-Chapter 9506 exports — ranked #1

Among the 34 HSN codes under Sub-Chapter 9506, HSN Code 95069990 ranks #1 by export value — accounting for 33.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.36% share (rank #2).

## 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 (this hsn code) | ₹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 |