---
title: "9503 HSN Code | HSN Code for Wheeled toys, dolls & models in India"
description: "Know more about 9503 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9503 covering Wheeled toys, dolls & models."
canonical: "https://busy.in/hsn/sub-chapter-9503/"
---

# HSN Sub-chapter 9503: Wheeled toys, dolls & models

Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of allkinds

Part of [Chapter 95: Toys/Games & Sports Requisites](https://busy.in/hsn/chapter-95/).

- Current GST rate: 18%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 95030010 | [Electronic Wooden Toys](https://busy.in/hsn/hsn-95030010/) |
| 95030020 | [Electronic Metal Toys](https://busy.in/hsn/hsn-95030020/) |
| 95030030 | [Other Wheeled Toys/Dolls/Models/Puzzles](https://busy.in/hsn/hsn-95030030/) |
| 95030090 | [Electric Trains/Tracks/Signals/Accessories](https://busy.in/hsn/hsn-95030090/) |
| 95030091 | [Electronic Toy Parts](https://busy.in/hsn/hsn-95030091/) |
| 95030099 | [Other Toy Parts](https://busy.in/hsn/hsn-95030099/) |
| 95031000 | [Reduced-Size Model Assembly Kits](https://busy.in/hsn/hsn-95031000/) |
| 95032000 | [Other Construction Sets/Toys](https://busy.in/hsn/hsn-95032000/) |
| 95033000 | [Stuffed Animal/Non-Human Creature Toys](https://busy.in/hsn/hsn-95033000/) |
| 95034100 | [Wooden Animal/Non-Human Creature Toys](https://busy.in/hsn/hsn-95034100/) |
| 95034910 | [Metal Animal/Non-Human Creature Toys](https://busy.in/hsn/hsn-95034910/) |
| 95034920 | [Plastic Animal/Non-Human Creature Toys](https://busy.in/hsn/hsn-95034920/) |
| 95034930 | [Other Animal/Non-Human Creature Toys](https://busy.in/hsn/hsn-95034930/) |
| 95034990 | [Toy Musical Instruments/Apparatus](https://busy.in/hsn/hsn-95034990/) |
| 95035010 | [Parts for Toy Musical Instruments](https://busy.in/hsn/hsn-95035010/) |
| 95035090 | [Wooden Puzzles](https://busy.in/hsn/hsn-95035090/) |
| 95036010 | [Other Puzzles](https://busy.in/hsn/hsn-95036010/) |
| 95036090 | [Plastic Toy Sets/Outfits](https://busy.in/hsn/hsn-95036090/) |
| 95037010 | [Other Toy Sets/Outfits](https://busy.in/hsn/hsn-95037010/) |
| 95037090 | [Motorized Toys/Models](https://busy.in/hsn/hsn-95037090/) |
| 95038010 | [Parts for Motorized Toys/Models](https://busy.in/hsn/hsn-95038010/) |
| 95038090 | [Toy Weapons](https://busy.in/hsn/hsn-95038090/) |
| 95039010 | [Other Toys](https://busy.in/hsn/hsn-95039010/) |
| 95039020 | [Parts of Toys](https://busy.in/hsn/hsn-95039020/) |
| 95039090 | [Other Fairground Amusements/Circuses/Menageries/Theatres](https://busy.in/hsn/hsn-95039090/) |

## Frequently asked questions

### What products are classified under HSN 9503

It includes Wheeled toys, dolls & models

### Any import/export nuance for Wheeled toys, dolls & models?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### If I repair and return Wheeled toys, dolls & models, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Does packaging or branding change how GST applies to Wheeled toys, dolls & models?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Wheeled toys, dolls & models is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### What are the e‑way bill and e‑invoice points while moving Wheeled toys, dolls & models?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### How are warranty replacements of Wheeled toys, dolls & models handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

## India's trade performance: HSN Sub-Chapter 9503 (FY 2024-25)

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

- Exports: ₹1,431 Cr (+13.47% YoY) — 0.0386% of India's total exports
- Imports: ₹626 Cr (+16.55% YoY) — 0.0103% of India's total imports
- Trade balance: ₹804 Cr (Surplus); surplus rank #206 of 1233 sub-chapters
- Share of Chapter 95: 29.68% of its exports; import side 13.58%
- Rank within Chapter 95: #2 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: 10.94% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #328 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +26.30% in FY 2021-22
- Contribution to Ch. 95: 29.68% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9503

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 Ch. 95 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 95 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 767.30 | 0.0334% | — | 26.24% | 2,127.01 | 0.0592% | — | 47.06% | −1,359.71 | #337 |
| FY 2019-20 | 918.23 | 0.0416% | +19.67% | 32.11% | 1,973.28 | 0.0588% | −7.23% | 49.64% | −1,055.05 | #306 |
| FY 2020-21 | 1,044.13 | 0.0485% | +13.71% | 35.06% | 960.82 | 0.0330% | −51.31% | 31.90% | +83.31 | #298 |
| FY 2021-22 | 1,318.70 | 0.0420% | +26.30% | 32.42% | 268.13 | 0.0059% | −72.09% | 9.16% | +1,050.57 | #313 |
| FY 2022-23 | 1,232.24 | 0.0340% | −6.56% | 29.59% | 503.13 | 0.0088% | +87.64% | 14.83% | +729.11 | #342 |
| FY 2023-24 | 1,260.88 | 0.0348% | +2.32% | 29.12% | 537.52 | 0.0096% | +6.84% | 12.54% | +723.36 | #347 |
| FY 2024-25 | 1,430.75 | 0.0386% | +13.47% | 29.68% | 626.49 | 0.0103% | +16.55% | 13.58% | +804.26 | #328 |

- CAGR (7-year): exports 10.94%/yr, imports -18.43%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 9503 export-import analysis

### Consistent export growth: 10.94% CAGR over 7 years

India's exports under HSN Sub-Chapter 9503 have grown at a compound annual rate of 10.94% over 7 fiscal years, rising from ₹767.30 Crore in FY 2018-19 to ₹1,430.75 Crore in FY 2024-25.

### HSN Sub-Chapter 9503 ranked #328 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9503 ranks #328 out of 1233 sub-chapters by total export value. Within Chapter 95, it ranks #2 of 6. By trade surplus, it ranks #206 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9503 exports

The strongest single-year export movement for HSN Sub-Chapter 9503 was recorded in FY 2021-22, when exports surged by 26.30% over the prior year.

### India maintains a trade surplus of ₹804.26 Crore in HSN Sub-Chapter 9503 goods

In FY 2024-25, India's exports of ₹1,430.75 Cr exceeded imports of ₹626.49 Cr, resulting in a trade surplus of ₹804.26 Crore — ranking #206 of 1233 by surplus magnitude.

### Import growth of -18.43% CAGR signals stable import dependency for Wheeled toys, dolls & models

India's imports under HSN Sub-Chapter 9503 have grown at -18.43% CAGR, reaching ₹626.49 Crore in FY 2024-25.

### HSN Sub-Chapter 9503 contributes 29.68% of Chapter 95 exports — ranked #2

Among the 6 sub-chapters under Chapter 95, HSN Sub-Chapter 9503 ranks #2 by export value — accounting for 29.68% of the chapter's total exports in FY 2024-25. On the import side, it holds 13.58% share (rank #3).

## Related Sub-Chapters in Chapter 95

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9506: Sports & gym equipment, swimming pools](https://busy.in/hsn/sub-chapter-9506/) | ₹1,664 Cr |
| #2 | HSN Sub-Chapter 9503: Wheeled toys, dolls & models (this hsn sub-chapter) | ₹1,431 Cr |
| #3 | [HSN Sub-Chapter 9505: Carnival & entertainment articles](https://busy.in/hsn/sub-chapter-9505/) | ₹1,180 Cr |
| #4 | [HSN Sub-Chapter 9504: Video game consoles & machines](https://busy.in/hsn/sub-chapter-9504/) | ₹317 Cr |
| #5 | [HSN Sub-Chapter 9508: Travelling circuses and amusements](https://busy.in/hsn/sub-chapter-9508/) | ₹141 Cr |
| #6 | [HSN Sub-Chapter 9507: Fishing Rods, Hooks, Nets, Decoys](https://busy.in/hsn/sub-chapter-9507/) | ₹88 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9504 | [Video game consoles & machines](https://busy.in/hsn/sub-chapter-9504/) |
| 9505 | [Carnival & entertainment articles](https://busy.in/hsn/sub-chapter-9505/) |
| 9506 | [Sports & gym equipment, swimming pools](https://busy.in/hsn/sub-chapter-9506/) |
| 9507 | [Fishing Rods, Hooks, Nets, Decoys](https://busy.in/hsn/sub-chapter-9507/) |
| 9508 | [Travelling circuses and amusements](https://busy.in/hsn/sub-chapter-9508/) |