| HS | Description | Percentage |
|---|---|---|
| 9503 |
Toy balloons made of natural rubber latex |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 9507 |
Fishing hooks |
CGST - 2.5% SGST - 2.5% IGST - 5% CESS - Nil |
| 9503 |
Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 9504 |
Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 9506 |
Sports goods other than articles and equipments for general physical exercise |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 9507 |
Fishing rods and other line fishing tackle; fish landing nets, butterfly nets and smilar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 9503 |
Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 9504 |
Ganjifa card |
CGST - 6% SGST - 6% IGST - 12% CESS - Nil |
| 9503 |
Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9504 |
Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc.] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9505 |
Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9506 |
Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |
| 9508 |
Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries] |
CGST - 9% SGST - 9% IGST - 18% CESS - Nil |