What products are classified under HSN 9506
It includes Sports & gym equipment, swimming pools
HSN Sub Chapter 9506 represents Sports & gym equipment, swimming pools under GST classification. This code helps businesses identify Sports & gym equipment, swimming pools correctly for billing, taxation, and trade. With HSN Sub Chapter 9506, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sports & gym equipment, swimming pools.
GST Rate for Sports & gym equipment, swimming pools under HSN Code 9506. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 95 | 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter; swimming pools and paddling pools | 5% | 12% |
Chapter: 95
Description: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
Following Tariff HSN code falls under Sports & gym equipment, swimming pools:
| Tariff HSN | Description |
|---|---|
| Snow-skis and other snow-ski equipment : Skis | |
| Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings) | |
| Snow-skis and other snow-ski equipment : Other | |
| Water-skis, surf-boards, sailboards and other water-sport equipment : Sailboards | |
| Water-skis, surf-boards, sailboards and other water-sport equipment : Other | |
| Golf clubs and other golf equipment : Clubs, complete | |
| Golf clubs and other golf equipment : Balls | |
| Golf clubs and other golf equipment : Other | |
| Articles and equipment for table-tennis | |
| Tennis, badminton or similar rackets, whether or not strung : Lawn-tennis rackets, whether or not strung | |
| Tennis, badminton or similar rackets, whether or not strung : Other : Squash or racketball badminton rackets, whether or not strung | |
| Tennis, badminton or similar rackets, whether or not strung : Other : Other | |
| Balls, other than golf balls and table-tennis balls : Lawn-tennis balls | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Football | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Volley ball | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Basket ball | |
| Balls, other than golf balls and table-tennis balls : Inflatable : Other | |
| Balls, other than golf balls and table-tennis balls : Other : Hockey ball | |
| Balls, other than golf balls and table-tennis balls : Other : Cricket ball | |
| Balls, other than golf balls and table-tennis balls : Other : Golf ball | |
| Balls, other than golf balls and table-tennis balls : Other : Rugby ball | |
| Balls, other than golf balls and table-tennis balls : Other : Other | |
| Ice skates and roller skates, including skating boots with skates attached | |
| Other : Articles and equipment for general physical exercise, gymnastics or athletics : Boxing equipment | |
| Other : Articles and equipment for general physical exercise, gymnastics or athletics : Other | |
| Other : Other : Badminton shuttle cocks | |
| Other : Other : Leg pads and bats for cricket | |
| Other : Other : Shoulder pads for football | |
| Other : Other : Hockey sticks and blades | |
| Other : Other : Polo sticks including blades, shafts and heads | |
| Other : Other : Sports net | |
| Other : Other : Tennis and badminton racket pressures | |
| Other : Other : Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment | |
| Other : Other : Other |
Snow-skis and other snow-ski equipment : Skis
Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings)
Snow-skis and other snow-ski equipment : Other
Water-skis, surf-boards, sailboards and other water-sport equipment : Sailboards
Water-skis, surf-boards, sailboards and other water-sport equipment : Other
Golf clubs and other golf equipment : Clubs, complete
Golf clubs and other golf equipment : Balls
Golf clubs and other golf equipment : Other
Articles and equipment for table-tennis
Tennis, badminton or similar rackets, whether or not strung : Lawn-tennis rackets, whether or not strung
Tennis, badminton or similar rackets, whether or not strung : Other : Squash or racketball badminton rackets, whether or not strung
Tennis, badminton or similar rackets, whether or not strung : Other : Other
Balls, other than golf balls and table-tennis balls : Lawn-tennis balls
Balls, other than golf balls and table-tennis balls : Inflatable : Football
Balls, other than golf balls and table-tennis balls : Inflatable : Volley ball
Balls, other than golf balls and table-tennis balls : Inflatable : Basket ball
Balls, other than golf balls and table-tennis balls : Inflatable : Other
Balls, other than golf balls and table-tennis balls : Other : Hockey ball
Balls, other than golf balls and table-tennis balls : Other : Cricket ball
Balls, other than golf balls and table-tennis balls : Other : Golf ball
Balls, other than golf balls and table-tennis balls : Other : Rugby ball
Balls, other than golf balls and table-tennis balls : Other : Other
Ice skates and roller skates, including skating boots with skates attached
Other : Articles and equipment for general physical exercise, gymnastics or athletics : Boxing equipment
Other : Articles and equipment for general physical exercise, gymnastics or athletics : Other
Other : Other : Badminton shuttle cocks
Other : Other : Leg pads and bats for cricket
Other : Other : Shoulder pads for football
Other : Other : Hockey sticks and blades
Other : Other : Polo sticks including blades, shafts and heads
Other : Other : Sports net
Other : Other : Tennis and badminton racket pressures
Other : Other : Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment
Other : Other : Other
| Order Number | Description |
|---|---|
| National Plastic Industries Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh) | |
| Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan) |
National Plastic Industries Limited (AAAR (Appellate Authority For Advance Ruling), Madhya Pradesh)
Ekam, (Prop. Vinay Singh Rawat) (AAR (Authority For Advance Ruling), Rajasthan)
It includes Sports & gym equipment, swimming pools
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Sports & gym equipment, swimming pools are forward charge. Check the current notifications for any special cases before deciding.
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.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
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.
If your outward supply of Sports & gym equipment, swimming pools is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.