---
title: "9506 HSN Code | HSN Code for Sports & gym equipment, swimming pools in India"
description: "Know more about 9506 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9506 covering Sports & gym equipment, swimming pools."
canonical: "https://busy.in/hsn/sub-chapter-9506/"
---

# HSN Sub-chapter 9506: Sports & gym equipment, swimming pools

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

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

- Current GST rate: 5%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 95061100 | [Snow-skis and other snow-ski equipment : Skis](https://busy.in/hsn/hsn-95061100/) |
| 95061200 | [Snow-skis and other snow-ski equipment : Ski-fastenings (ski-bindings)](https://busy.in/hsn/hsn-95061200/) |
| 95061900 | [Snow-skis and other snow-ski equipment : Other](https://busy.in/hsn/hsn-95061900/) |
| 95062100 | [Sailboards](https://busy.in/hsn/hsn-95062100/) |
| 95062900 | [Other Water-Sports Equipment: Water-Skis, Surfboards & Sailboards](https://busy.in/hsn/hsn-95062900/) |
| 95063100 | [Golf equipment: Clubs, complete](https://busy.in/hsn/hsn-95063100/) |
| 95063200 | [Golf balls](https://busy.in/hsn/hsn-95063200/) |
| 95063900 | [Golf clubs & equipment](https://busy.in/hsn/hsn-95063900/) |
| 95064000 | [Table Tennis Equipment](https://busy.in/hsn/hsn-95064000/) |
| 95065100 | [Tennis, Badminton & Similar Rackets](https://busy.in/hsn/hsn-95065100/) |
| 95065910 | [Squash/Racketball Racket (Unstrung)](https://busy.in/hsn/hsn-95065910/) |
| 95065990 | [Other Rackets: Tennis, Badminton & Similar Racquets, Unstrung](https://busy.in/hsn/hsn-95065990/) |
| 95066100 | [Balls, Lawn and table-tennis balls](https://busy.in/hsn/hsn-95066100/) |
| 95066210 | [Inflatable Footballs](https://busy.in/hsn/hsn-95066210/) |
| 95066220 | [Inflatable Volleyballs](https://busy.in/hsn/hsn-95066220/) |
| 95066230 | [Inflatable Basketballs](https://busy.in/hsn/hsn-95066230/) |
| 95066290 | [Balls, other than golf balls and table-tennis balls: Inflatable: Other](https://busy.in/hsn/hsn-95066290/) |
| 95066910 | [Hockey Balls: Other Than Golf or Table Tennis Balls](https://busy.in/hsn/hsn-95066910/) |
| 95066920 | [Balls Cricket ball](https://busy.in/hsn/hsn-95066920/) |
| 95066930 | [Other Inflatable Balls (Golf)](https://busy.in/hsn/hsn-95066930/) |
| 95066940 | [Balls, other than golf balls and table-tennis balls: Other: Rugby ball](https://busy.in/hsn/hsn-95066940/) |
| 95066990 | [Other balls](https://busy.in/hsn/hsn-95066990/) |
| 95067000 | [Ice Skates & Roller Skates with Attached Skating Boots](https://busy.in/hsn/hsn-95067000/) |
| 95069110 | [Boxing Equipment for Physical Exercise](https://busy.in/hsn/hsn-95069110/) |
| 95069190 | [Other General Physical Exercise/Gymnastics/Athletics Equipment](https://busy.in/hsn/hsn-95069190/) |
| 95069910 | [Other \| Other \| Badminton Shuttle Cocks](https://busy.in/hsn/hsn-95069910/) |
| 95069920 | [Other : Other : Leg pads and bats for cricket](https://busy.in/hsn/hsn-95069920/) |
| 95069930 | [Shoulder Pads\| Football](https://busy.in/hsn/hsn-95069930/) |
| 95069940 | [Other \| Other \| Hockey Sticks And Blades](https://busy.in/hsn/hsn-95069940/) |
| 95069950 | [Polo sticks, blades, shafts, heads](https://busy.in/hsn/hsn-95069950/) |
| 95069960 | [Other \| Other \| Sports Net](https://busy.in/hsn/hsn-95069960/) |
| 95069970 | [Tennis/badminton racket pressures](https://busy.in/hsn/hsn-95069970/) |
| 95069980 | [Non-Football Protective Pads](https://busy.in/hsn/hsn-95069980/) |
| 95069990 | [Sports, Gym Equipment & Swimming Pools](https://busy.in/hsn/hsn-95069990/) |

## Frequently asked questions

### What products are classified under HSN 9506

It includes Sports & gym equipment, swimming pools

### Can reverse charge ever apply to transactions involving 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.

### Any import/export nuance for Sports & gym equipment, swimming pools?

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.

### How do I bill a kit or combo that includes Sports & gym equipment, swimming pools?

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.

### Do spares or accessories of Sports & gym equipment, swimming pools 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 I claim ITC on inputs and services used for Sports & gym equipment, swimming pools?

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.

### Is the composition scheme suitable if I mainly trade Sports & gym equipment, swimming pools?

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.

## India's trade performance: HSN Sub-Chapter 9506 (FY 2024-25)

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

- Exports: ₹1,664 Cr (+5.00% YoY) — 0.0449% of India's total exports
- Imports: ₹2,623 Cr (+11.15% YoY) — 0.0430% of India's total imports
- Trade balance: −₹959 Cr (Deficit); surplus rank #949 of 1233 sub-chapters
- Share of Chapter 95: 34.53% of its exports; import side 56.87%
- Rank within Chapter 95: #1 of 6 by export value; import-side #1

### Key metrics

- Export CAGR: 2.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #300 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +34.86% in FY 2021-22
- Contribution to Ch. 95: 34.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9506

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 | 1,411.81 | 0.0615% | — | 48.28% | 1,738.42 | 0.0484% | — | 38.47% | −326.61 | #232 |
| FY 2019-20 | 1,081.04 | 0.0489% | −23.43% | 37.80% | 1,454.80 | 0.0434% | −16.31% | 36.59% | −373.76 | #277 |
| FY 2020-21 | 1,092.31 | 0.0508% | +1.04% | 36.68% | 1,595.45 | 0.0548% | +9.67% | 52.98% | −503.14 | #291 |
| FY 2021-22 | 1,473.11 | 0.0469% | +34.86% | 36.21% | 2,026.32 | 0.0443% | +27.01% | 69.22% | −553.21 | #284 |
| FY 2022-23 | 1,471.25 | 0.0406% | −0.13% | 35.33% | 1,990.19 | 0.0346% | −1.78% | 58.67% | −518.94 | #315 |
| FY 2023-24 | 1,585.04 | 0.0438% | +7.73% | 36.61% | 2,360.06 | 0.0420% | +18.58% | 55.07% | −775.02 | #292 |
| FY 2024-25 | 1,664.29 | 0.0449% | +5.00% | 34.53% | 2,623.31 | 0.0430% | +11.15% | 56.87% | −959.02 | #300 |

- CAGR (7-year): exports 2.78%/yr, imports 7.10%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9506 export-import analysis

### Consistent export growth: 2.78% CAGR over 7 years

India's exports under HSN Sub-Chapter 9506 have grown at a compound annual rate of 2.78% over 7 fiscal years, rising from ₹1,411.81 Crore in FY 2018-19 to ₹1,664.29 Crore in FY 2024-25.

### HSN Sub-Chapter 9506 ranked #300 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9506 ranks #300 out of 1233 sub-chapters by total export value. Within Chapter 95, it ranks #1 of 6. By trade surplus, it ranks #949 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9506 exports

The strongest single-year export movement for HSN Sub-Chapter 9506 was recorded in FY 2021-22, when exports surged by 34.86% over the prior year.

### India records a trade deficit of ₹959.02 Crore in HSN Sub-Chapter 9506 goods

In FY 2024-25, India's imports of ₹2,623.31 Cr exceeded exports of ₹1,664.29 Cr, resulting in a trade deficit of ₹959.02 Crore — ranking #949 of 1233 by surplus magnitude.

### Import growth of 7.10% CAGR signals stable import dependency for Sports & gym equipment, swimming pools

India's imports under HSN Sub-Chapter 9506 have grown at 7.10% CAGR, reaching ₹2,623.31 Crore in FY 2024-25.

### HSN Sub-Chapter 9506 contributes 34.53% of Chapter 95 exports — ranked #1

Among the 6 sub-chapters under Chapter 95, HSN Sub-Chapter 9506 ranks #1 by export value — accounting for 34.53% of the chapter's total exports in FY 2024-25. On the import side, it holds 56.87% share (rank #1).

## 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 (this hsn sub-chapter) | ₹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](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 |
| --- | --- |
| 9503 | [Wheeled toys, dolls & models](https://busy.in/hsn/sub-chapter-9503/) |
| 9504 | [Video game consoles & machines](https://busy.in/hsn/sub-chapter-9504/) |
| 9505 | [Carnival & entertainment articles](https://busy.in/hsn/sub-chapter-9505/) |
| 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/) |