--- title: "9505 HSN Code | HSN Code for Carnival & entertainment articles in India" description: "Know more about 9505 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9505 covering Carnival & entertainment articles." canonical: "https://busy.in/hsn/sub-chapter-9505/" --- # HSN Sub-chapter 9505: Carnival & entertainment articles Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes Part of [Chapter 95: Toys/Games & Sports Requisites](https://busy.in/hsn/chapter-95/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 95051000 | [Christmas Articles](https://busy.in/hsn/hsn-95051000/) | | 95059010 | [Other \| Magical Equipments](https://busy.in/hsn/hsn-95059010/) | | 95059090 | [Sports Equipment (Other)](https://busy.in/hsn/hsn-95059090/) | ## Frequently asked questions ### What products are classified under HSN 9505 It includes Carnival & entertainment articles ### Any special steps when selling Carnival & entertainment articles through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ### If I repair and return Carnival & entertainment articles, 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. ### What should my invoice and records include for Carnival & entertainment articles? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Do spares or accessories of Carnival & entertainment articles follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Can reverse charge ever apply to transactions involving Carnival & entertainment articles? Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Carnival & entertainment articles are forward charge. Check the current notifications for any special cases before deciding. ### How should I document Carnival & entertainment articles sent for job work? Use a delivery challan for sending Carnival & entertainment articles to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ## India's trade performance: HSN Sub-Chapter 9505 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,180 Cr (+11.22% YoY) — 0.0319% of India's total exports - Imports: ₹157 Cr (−2.13% YoY) — 0.0026% of India's total imports - Trade balance: ₹1,022 Cr (Surplus); surplus rank #181 of 1233 sub-chapters - Share of Chapter 95: 24.47% of its exports; import side 3.41% - Rank within Chapter 95: #3 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: 14.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #356 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +63.40% in FY 2021-22 - Contribution to Ch. 95: 24.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 9505 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 | 518.46 | 0.0226% | — | 17.73% | 102.84 | 0.0029% | — | 2.28% | +415.62 | #416 | | FY 2019-20 | 575.63 | 0.0261% | +11.03% | 20.13% | 115.33 | 0.0034% | +12.15% | 2.90% | +460.30 | #378 | | FY 2020-21 | 533.58 | 0.0248% | −7.31% | 17.92% | 74.91 | 0.0026% | −35.05% | 2.49% | +458.67 | #414 | | FY 2021-22 | 871.86 | 0.0278% | +63.40% | 21.43% | 140.92 | 0.0031% | +88.12% | 4.81% | +730.94 | #383 | | FY 2022-23 | 1,089.99 | 0.0301% | +25.02% | 26.17% | 165.30 | 0.0029% | +17.30% | 4.87% | +924.69 | #366 | | FY 2023-24 | 1,060.60 | 0.0293% | −2.70% | 24.50% | 160.88 | 0.0029% | −2.67% | 3.75% | +899.72 | #372 | | FY 2024-25 | 1,179.57 | 0.0319% | +11.22% | 24.47% | 157.45 | 0.0026% | −2.13% | 3.41% | +1,022.12 | #356 | - CAGR (7-year): exports 14.68%/yr, imports 7.36%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 9505 export-import analysis ### Consistent export growth: 14.68% CAGR over 7 years India's exports under HSN Sub-Chapter 9505 have grown at a compound annual rate of 14.68% over 7 fiscal years, rising from ₹518.46 Crore in FY 2018-19 to ₹1,179.57 Crore in FY 2024-25. ### HSN Sub-Chapter 9505 ranked #356 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 9505 ranks #356 out of 1233 sub-chapters by total export value. Within Chapter 95, it ranks #3 of 6. By trade surplus, it ranks #181 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9505 exports The strongest single-year export movement for HSN Sub-Chapter 9505 was recorded in FY 2021-22, when exports surged by 63.40% over the prior year. ### India maintains a trade surplus of ₹1,022.12 Crore in HSN Sub-Chapter 9505 goods In FY 2024-25, India's exports of ₹1,179.57 Cr exceeded imports of ₹157.45 Cr, resulting in a trade surplus of ₹1,022.12 Crore — ranking #181 of 1233 by surplus magnitude. ### Import growth of 7.36% CAGR signals stable import dependency for Carnival & entertainment articles India's imports under HSN Sub-Chapter 9505 have grown at 7.36% CAGR, reaching ₹157.45 Crore in FY 2024-25. ### HSN Sub-Chapter 9505 contributes 24.47% of Chapter 95 exports — ranked #3 Among the 6 sub-chapters under Chapter 95, HSN Sub-Chapter 9505 ranks #3 by export value — accounting for 24.47% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.41% share (rank #5). ## 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](https://busy.in/hsn/sub-chapter-9503/) | ₹1,431 Cr | | #3 | HSN Sub-Chapter 9505: Carnival & entertainment articles (this hsn sub-chapter) | ₹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 | | --- | --- | | 9503 | [Wheeled toys, dolls & models](https://busy.in/hsn/sub-chapter-9503/) | | 9504 | [Video game consoles & machines](https://busy.in/hsn/sub-chapter-9504/) | | 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/) |