Toys HSN Code for GST Filing
Toys are an important part of the children product market in India. Shops, wholesalers and online sellers deal in soft toys, plastic toys, board games and many other play items every day.
To apply GST correctly, businesses must know the toys HSN code, understand how different toy types are grouped in the tariff and see how the current slabs of 5%, 18% and 40% after 22 September 2025 generally work for toys.
How Are Different Types of Toys Classified Under HSN Code?
Under GST, most toys for children are grouped in a single family that covers toys, models, puzzles and similar entertainment items. This family includes basic plastic toys, stuffed toys, pull along toys, building blocks and simple electronic toys for kids.
Soft toys such as stuffed animals and plush dolls are also covered in this toys family. The difference between soft toys and other toys is usually reflected in the product description on the invoice and in the stock item name, while the main HSN family remains the same.
Why Does the GST Rate Vary for Soft Toys versus Other Toys?
Toys are normally treated as standard consumer goods. Under the present three slab structure after 22 September 2025, common toy products generally fall in the 18% slab as regular goods unless a special relief is notified for a specific category.
Soft toys and other toys usually follow the same slab when they fall in the same toys family. However, some games or educational aids may have different treatment if a future notification provides a lower slab for that specific product. When there is doubt, it is safer to use neutral wording and review the latest circulars.
What is the HSN Code for Popular Toy Categories?
Within the toys chapter, the full heading covers a wide range of products such as tricycles, dolls, soft toys, puzzles and other toys. Sub headings are used for more detailed breakdown, but most regular toys for children stay under the same broad HSN family.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 9503 | General toys | Plastic toys, play sets, pull along and basic play items | 18% |
| 9503 | Soft toys | Stuffed animals, plush dolls and cushions meant for play | 18% |
| 9503 | Toy vehicles and models | Toy cars, trains, building sets and similar models | 18% |
How to File Toys HSN Code Correctly for GST Returns?
To file toys HSN details correctly, start by fixing the toys HSN code and GST rate in the item master in your accounting software. Map soft toys, plastic toys, puzzles and models to the same toys family wherever the tariff allows.
Ensure that each tax invoice for toys shows the toys HSN code and GST rate clearly. When you upload outward supplies in GSTR one, the software can then generate correct HSN wise summaries that match the books.
If you sell both toys and non toy items such as school stationery or clothing, make sure that each item carries its own correct HSN code so that input tax credit and reporting remain accurate.
Conclusion
Toys HSN code classification places most children toys, soft toys and models in a single toys family in the tariff. Under the present GST structure after 22 September 2025, these items generally attract 18% as standard consumer goods unless a special relief is notified.
By identifying each product as a toy, mapping it to the correct HSN code, fixing the GST rate in the item master and using these details on all invoices, traders and retailers can support proper billing, smooth input tax credit and clean reporting in GST returns.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
-
What is the HSN code for toys?
Common children toys, including plastic toys, soft toys and basic play items, are usually grouped in the toys family that covers a wide range of playthings and models.
-
Does the HSN code for soft toys differ from regular toys?
Soft toys such as plush animals and stuffed dolls are normally covered within the same toys family as other children toys, while the product description specifies that they are soft toys.
-
How is the GST rate applied to different toy categories?
Most toys presently attract 18% as standard consumer goods. Any change for a specific toy category would depend on new notifications, so it is important to check the latest updates.
-
Can I file toys under the same HSN code for GST?
If the toys fall under the same toys family and match the tariff description, you can use the same HSN code and show them together in the HSN wise summary in GSTR one.
-
How do I apply the correct HSN code for toys in GST returns?
Set the correct HSN and GST rate in the item master, use these details on all sales invoices and let your accounting software generate HSN wise reports that flow into GST returns.