GST rates and HSN code for Cricket bat.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Toys, games and sports requisites; parts and accessories thereof | Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Other : – Other : Leg Pads And Ba | 95069920 | 18% | – | 15/11/2017 1/07/2017 | – |
Articles of apparel and clothing accessories, knitted or crocheted | Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Night Shirts And Pyjamas :Of Other Textile Materials : Of Silk | 61072910 | 12% | – | 01/07/2017 | – |
Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Other :Of Other Textile Materials : Of Wool Or Fine Animal Hair | 61079920 | 12% | – | 01/07/2017 | – | |
Womens Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Slips And Petticoats :Of Man-Made Fibres : Of Artificial Fibres | 61081120 | 12% | – | 01/07/2017 | – | |
Womens Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Briefs And Panties : Of Cotton | 61082100 | 12% | – | 01/07/2017 | – | |
Women’S Or Girls Slips, Petticoats, Briefs, Panties, Night Dresses, Pyjamas, Negligees, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted —- Slips And Petticoats(Sale Value Not Exceeding Rs 1000 Per Piece) | 6108 | 5% | – | 01/07/2017 | – | |
Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Night Shirts And Pyjamas :Of Man-Made Fibres : Of Synthetic Fibres | 61072210 | 12% | – | 01/07/2017 | – | |
Mens Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted – Other :Of Cotton : Gengis (Vests), Other Than Hand Crocheted | 61079110 | 12% | – | 01/07/2017 | – | |
Men’S Or Boys Underpants, Briefs, Nightshirts, Pyjamas, Bathrobes, Dressing Gowns And Similar Articles, Knitted Or Crocheted —- Underpants And Briefs(Sale Value Not Exceeding Rs 1000 Per Piece) | 6107 | 5% | – | 01/07/2017 | – | |
Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Primary Cells And Primary Batteries Silver Oxide | 85064000 | 18% | – | 15/11/2017 | – |
Primary Cells And Primary Batteries -Parts | 85069000 | 18% | – | 15/11/2017 | – | |
Waste And Scrap Of Primary Cells, Primary Batteries And Electric Accumulators; Spent Primary Cells, Spent Primary Batteries And Spent Electric Ccumulators; Electrical Parts Of Machinery Or Apparatus, Not Specified Or Included Elsewhere In This Chapter – O | 85489000 | 18% | – | 01/07/2017 | – | |
Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors -Static Converters: Battery Chargers | 85044030 | 18% | – | 01/08/2019 15/11/2017 1/07/2017 | – | |
Containing Primary Cells, Primary Batteries, Electric Accumulators, Mercuryswitches, Glass From Cathode Ray Tubes Or Other Activated Glass, Or Electrical Or Electronic Components Containing Cadmium, Mercury, Lead Or Polychlorinated Biphenyls (Pcbs) | 85492100 | 18% | – | – | – | |
Essential oils and resinoids, perfumery, cosmetic or toilet preparations | Pre-Shave, Shaving Or After-Shave Preparations, Personal Deodorants, Bath Preparations, Depilatories And Other Perfumery, Cosmetic Or Toilet Preparations, Not Elsewhere Specified Or Included, Prepared Room Deodorisers, Whether Or Not Perfumed Or Having Di | 33079090 | 18% | – | 15/11/2017 | – |
Perfumed Bath Salts And Other Bath Preparations | 330730 | 18% | – | 15/11/2017 | – | |
Sugars and sugar confectionery | Palmyra Sugar, Mishri, Batasha, Bura, [Akar, Khadisakar, Harda, Sakariya, Gatta, Kuliya, Elaichidana, Lukumdana, Chikkis Like Puffed Rice Chikki, Peanut Chikki, Sesame Chikki, Tilchikki, Tilpatti, Tilrevdi, Sugar Makhana, Groundnut Sweets,Gajak, Khaja, Khajuli, Anarsa | 1702 | 5% | – | 01/07/2017 | – |
Articles of apparel and clothing accessories, not knitted or crocheted | Womens Or Girls Singlets And Other Vests, Slips, Petticoats, Briefs, Panties, Nightdresses, Pyjamas, Negliges, Bathrobes, Dressing Gowns And Similar Articles – Other : Of Other Textile Materials : Dressing Gowns And Bathrobes Of Silk | 62089920 | 12% | – | 01/07/2017 | – |
Womens Or Girls Singlets And Other Vests, Slips, Petticoats, Briefs, Panties, Nightdresses, Pyjamas, Negliges, Bathrobes, Dressing Gowns And Similar Articles – Other : Of Cotton : Dressing Gowns And Bathrobes | 62089110 | 12% | – | 01/07/2017 | – | |
Miscellaneous edible preparations | Texturised Vegetable Proteins (Soya Bari) And Bari Made Of Pulses Including Mungodi[And Batters | 2106 | 12% | – | 01/07/2017 | – |
For sports enthusiasts and businesses dealing in cricket equipment, understanding the Harmonized System of Nomenclature (HSN) code is crucial for accurate GST compliance in India. The HSN code categorizes products for taxation, ensuring consistency across the country. Let’s delve into the HSN code for cricket bats and their applicable GST rates.
Cricket bats fall under Chapter 95 of the HSN, which encompasses “Toys, games and sports requisites; parts and accessories thereof.” More specifically, they are categorized under “Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Other.”
The provided data indicates that “Leg Pads And Ba” under HSN code 95069920 attract an 18% GST rate. While “Ba” might seem ambiguous, in the context of sports equipment, it strongly suggests “Bat.” Therefore, it is highly probable that cricket bats fall under this HSN code. This rate has been effective since 01/07/2017, with a revision on 15/11/2017, maintaining the 18% rate. No CESS is mentioned for this category.
While the primary focus is on cricket bats, it is helpful to note that other sports equipment within the same chapter and similar descriptions would likely also fall under this HSN code or a closely related one, maintaining the 18% GST rate.
The HSN code for cricket bats is likely 95069920.
The GST rate applicable to cricket bats is 18%.
The 18% GST rate for cricket bats became effective on 01/07/2017, with a rate revision on 15/11/2017 that maintained the same rate.
Yes, the HSN code is an internationally harmonized system, so it should generally be the same for imports.
Knowing the HSN code is crucial for correct GST invoicing, filing returns, and ensuring compliance.
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