Heading · Chapter 95 · Section XX, Miscellaneous manufactured articles
HS 9506Articles 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
Toys, games and sports requisites; parts and accessories thereof
- Customs duty
- 10% to 20%
- 34 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 3% to 6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
17 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9506 11 00 | Skis | 20% | 5% or 18% | units |
| 9506 12 00 | Ski-fastenings (ski-bindings) | 20% | 5% or 18% | kg |
| 9506 19 00 | Other | 20% | 5% or 18% | kg |
| 9506 21 00 | Sailboards | 20% | 5% or 18% | units |
| 9506 29 00 | Other | 20% | 5% or 18% | units |
| 9506 31 00 | Clubs, complete | 20% | 5% or 18% | units |
| 9506 32 00 | Balls | 20% | 5% or 18% | units |
| 9506 39 00 | Other | 20% | 5% or 18% | kg |
| 9506 40 00 | Articles and equipment for table-tennis | 20% | 5% or 18% | units |
| 9506 51 00 | Lawn-tennis rackets, whether or not strung | 20% | 5% or 18% | units |
| 9506 59 | Other | 20% | 5% or 18% | units |
| 9506 61 00 | Lawn-tennis balls | 20% | 5% or 18% | units |
| 9506 62 | Inflatable | 20% | 5% or 18% | units |
| 9506 69 | Other | 20% | 5% or 18% | units |
| 9506 70 00 | Ice skates and roller skates, including skating boots with skates attached | 20% | 5% or 18% | units |
| 9506 91 | Articles and equipment for general physical exercise, gymnastics or athletics | 10% | 5% or 18% | kg |
| 9506 99 | Other | 20% | 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 34 tariff items: 10% to 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 34 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 499 | Sports goods other than articles and equipment for general physical exercise | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 619 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 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 | — | — |
| 950601 | Table tennis bat | 9% | Rs. 58 per Piece |
| 950602 | Table tennis table | 7% | Rs. 1,493 per Piece |
| 950603 | Lawn-tennis balls | 2.6% | Rs. 2.3 per Piece |
| 950604 | Inflatable balls made predominantly of synthetic material, other than polyurethane | 1.3% | — |
| 950605 | Inflatable balls made of Polyurethane | 4.5% | Rs. 29 per Piece |
| 950606 | Cricket balls with outer covering of leather | 1.4% | — |
| 950607 | Cricket, Hockey, Boxing, Football and other Sports Gloves | 1.4% | — |
| 950608 | Cricket bat made of English willow | 7.3% | Rs. 961 per Piece |
| 950609 | Cricket bat made of other than English willow | 6.3% | Rs. 91 per Piece |
| 950610 | Made-up sports nets of nylon | 3% | Rs. 25.5 per Kg |
| 950611 | Made-up sports nets of other man made textile material | 3.2% | Rs. 23 per Kg |
| 950612 | Swimming pools and paddling pools | 1.4% | — |
| 950613 | Rubber bladders | 2.5% | Rs. 8 per Piece |
| 950614 | Protective sports gear (excluding leg guards) whether padded or not, including shoulder guards and shin guards | 1.4% | — |
| 950615 | Rounders bat made of wood | 1.4% | — |
| 950616 | Leg guards | 2.2% | Rs. 53 per Pair |
| 950699 | Others | 1.4% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 34 tariff items
China: the same goods (9506)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 23 in force and 5 expired under 9506. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9506.11.00.00 | Skis滑雪屐 | 3%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 9506.12.00.00 | Ski-binding fasteners滑雪屐扣件 | 3%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 9506.19.00.00 | Other ski equipment其他滑雪用具 | 3%China's provisional rate, lower than MFN | 6% | 13% | 13% | None |
| 9506.21.00.00 | Sailboards帆板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.29.00.00 | Other water-sport equipment其他水上运动用具 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.31.00.00 | Complete golf clubs完整的高尔夫球棍 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.32.00.00 | Golf balls高尔夫球 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.39.00.00 | Other golf equipment其他高尔夫球用具 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.40.10.00 | Table tennis balls乒乓球 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.40.90.00 | Other articles and equipment for table tennis其他乒乓球运动用品及器械 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.51.00.00 | Lawn-tennis rackets草地网球拍 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.59.00.00 | Other tennis, badminton or similar rackets其他网球拍、羽毛球拍或类似球拍 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.61.00.00 | Lawn tennis草地网球 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.62.10.00 | Basketballs, footballs, volleyballs篮球、足球、排球 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.62.90.00 | Other inflatable balls其他可充气的球 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.69.00.00 | Other balls其他球 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.70.10.00 | Ice skates溜冰鞋 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 9506.70.20.00 | Roller skates旱冰鞋 | 3.9%APTA rate, with an APTA certificate of origin | 6% | 13% | 13% | None |
| 9506.91.11.00 | Treadmills and parts and accessories thereof跑步机及其零件、附件 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.91.19.00 | Other physical exercise, gymnastics or rehabilitation equipment其他健身及康复器械 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.91.90.00 | Articles for general physical exercise, gymnastics or athletics一般的体育活动、体操或竞技用品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.99.10.00 | Skateboards滑板 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 9506.99.90.00 | Other unlisted articles and equipment of Chapter 95其他未列名的第95章用品及设备 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokesOne level upChapter 95Toys, games and sports requisites; parts and accessories thereofNext9507Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.