The toy industry is a rapidly growing sector in India. It offers a wide range of domestic and imported toys for sale. The overall Indian toy market is projected to reach approximately USD 1.93 billion by 2030, growing from an estimated USD 0.82 billion in 2024 with a CAGR of 15.30%. Knowing the correct HSN code and the applicable GST rate is very important for both businesses and consumers. It simplifies tax assessment and helps in avoiding legal complications. Let’s find the perfect HSN code for the toys-
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision in 2025 |
| Toys, games and sports requisites; parts and accessories thereof | Wheeled Toys Designed to Be Ridden by Children (For Example, Tricycles, Scooters, Pedal Cars); Doll Carriages – Wheeled Toys Designed to be Ridden by Children (For Example, Tricycles, Scooters, Pedal Cars); Doll Carriages: Parts | 95010090 | 0% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of All Kinds – Toy Musical Instruments and Apparatus: Instruments and Apparatus | 95035010 | 18% | – | 01/07/2017 | 12% |
| Toys, games and sports requisites; parts and accessories thereof | Tricycles, Scooters, Pedal Cars and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models and Similar (Electronic Toys) | 9503 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Puzzles: of Wood | 95036010 | 18% | – | 01/07/2017 | 12% |
| Toys, games and sports requisites; parts and accessories thereof | Tricycles, Scooters, Pedal Cars and Similar Wheeled Toys; Dolls Carriages; Dolls; other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of All Kinds – Tricycles, Scooters, Pedal Cars and Similar Wheeled Toys; D | 95030030 | 18% | – | 01/07/2017 | 12% |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Electric Trains, Including Tracks, Signals and Other Accessories | 95031000 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (*Scale*) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Other Toys and Models, Incorporating a Motor: Parts | 95038090 | 18% | – | 01/07/2017 | 12% |
| Toys, games and sports requisites; parts and accessories thereof | Tricycles, Scooters, Pedal Cars and Similar Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds | 950300 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Reduced-Size (Scale) Model Assembly Kits, Whether or Not Working Models, Excluding Those of Sub-Heading 9503 10 | 95032000 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Other Toys, Put Up in Sets or Outfits: Other | 95037090 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Tricycles, Scooters, Pedal Cars and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models and Similar (Other Than Electronic Toys) | 9503 | 12% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys and Models, Incorporating a Motor: Toys and Models | 95038010 | 18% | – | 01/07/2017 | 12% |
| Toys, games and sports requisites; parts and accessories thereof | Tricycles, Scooters, Pedal Cars and Similar Wheeled Toys; Dolls Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of All Kinds – Tricycles, Scooters, Pedal Cars and Similar Wheeled Toys; Do | 95030090 | 18% | – | 01/07/2017 | 12% |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of All Kinds – Other: Parts | 95039090 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Other Construction Sets and Constructional Toys | 95033000 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Toys Representing Animals or Non-Human Creatures: – Other: Of Plastics | 95034930 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Other: Toy Weapons | 95039010 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Toys Representing Animals or Non-Human Creatures: – Other: Other | 95034990 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Tricycles, Scooters, Pedal Cars and Similar Wheeled Toys; Dolls Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds – Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; D | 95030020 | 18% | – | 01/07/2017 | – |
| Toys, games and sports requisites; parts and accessories thereof | Other Toys; Reduced-Size (Scale) Models and Similar Recreational Models, Working or Not; Puzzles of all Kinds – Toys Representing Animals or Non-Human Creatures: Stuffed | 95034100 | 18% | – | 01/07/2017 | – |
Conclusion
The HSN code of toys and the applicable GST rate are very important to know for business. It simplifies the tax filing process and reduces audit-related risks. Determining the tax correctly makes it easier to compete in the market.
At Corpbiz, our expert consultants will streamline the process of GST registration for you. Even if you are looking for GST return filing, we are here to help you out.
Frequently Asked Questions about HSN Codes for Toys with GST Rates
What is the GST rate on toys?
From September 22, 2025, a single 18% GST has been levied on toys. Earlier, some toys within a certain price range had a lower tax rate, but according to the new rules, the same tax applies to all types of toys. This will reduce confusion and make it easier for traders to calculate the tax.
Is there a separate tax rate for soft dolls or soft toys?
No, there is no separate rate in the new tax system. Soft toys like teddy bears, plush toys, etc., have come under the 18% GST as before. Earlier, some traders used to use different codes by mistake; now the same tax has been fixed for everyone at a uniform rate.
Is there still a separate benefit for wooden toys?
Earlier, there was a tax exemption for wooden toys and puzzle toys. But with the new rules effective from September 22, 2025, these have also come under the 18% GST. So, all types of toys in the market are taxable at the same rate.
What is the GST on electric or battery-operated toys?
A uniform 18% GST is now applicable for electric or battery-operated toys. Earlier, such toys had separate HSN codes and rates, but in the new rules, all have been merged to remove complexity. This will benefit importers and retailers equally.
Is there any tax exemption for toys below Rs. 2,500?
No, since the new tax rules came into effect, there is no more exemption based on price. Earlier, some products below Rs 2,500 had 12% tax, but now 18% GST will be applicable on all toys.
Will duty and GST be paid separately on the import of toys?
Yes, 18% GST will be paid along with customs duty while importing toys. Duty and GST are calculated separately. After getting customs clearance, GST can also be taken as a credit by the trader, which gives an opportunity to reduce it later.
How will the new tax rate affect domestic toy manufacturers?
Domestic toy manufacturers used to face complications due to different tax rates earlier. Now, with a unified 18% rate applicable, it will be easier for them to run their business. However, small traders may feel some pressure, because earlier, lower-priced toys had a lower tax.
Will the same tax apply to educational toys?
Yes, 18% GST is applicable on all educational toys such as block sets, puzzles, or learning tools. Earlier, there were exemptions in some cases, but now they have been brought under the unified rate. So, there is no more confusion about separate taxes for toys made for education and entertainment.
What can be the problem if the HSN code is not written?
The correct HSN code must be written on the bill or invoice of the toy. If it is wrong or omitted, a fine may be imposed, and the Input Tax Credit (ITC) may be lost. According to the new rules, the tax department is monitoring it more closely, so it is mandatory to use the correct code.
How is GST applicable to toys in the case of export?
GST is not directly applicable to the export of toys from India. Exports are treated as “zero-rated supplies.” However, manufacturers or exporters can claim Input Tax Credit (ITC). The tax on raw materials used in production can be refunded.
Has there been any change in the tax rules for online toy sellers?
Yes, sellers through e-commerce platforms will also have to pay a unified tax of 18%. If sold online, it must be reported correctly at the time of GSTR filing. The new tax rules do not differentiate based on price, so the same rules apply to both small and large online businesses.
How much is the tax on custom-made toys?
Custom-made toys will also be subject to 18% GST as per the customer's demand. There is no separate tax rate for these. Even though the price of customized products is higher, the tax has been fixed at a uniform rate. So, traders do not have to calculate separately.
Will input tax credit (ITC) be available for toy retailers?
Yes, toy retailers will get the benefit of input tax credit. The GST they paid at the time of raw material or wholesale purchase can be deducted from the output tax at the time of retail sale. The new tax structure has made it easier to claim ITC.
Will the cost of importing foreign-branded toys increase?
In the case of foreign toys, a uniform 18% GST will be applicable along with import duty. So, the cost may increase slightly. However, traders will be able to easily determine the price, which will also be transparent to the customer.
Is there a difference in tax between wholesale and retail markets for toys?
No, 18% GST is applicable in both wholesale and retail. The only difference is the input tax credit (ITC) facility. Wholesalers can easily claim ITC, while retailers report after the sale. There is no separate rate in the new rules.
What is the GST rate on toy parts?
Toy parts, such as parts used in car wheels or doll dresses, are all subject to a unified 18% GST. Earlier, different rates were charged, but in the new framework, everything has been unified.
