Toys HSN Code

Understanding Toy HSN Codes

The world of toys is vast and diverse, ranging from simple wheeled toys to complex electronic gadgets. For businesses involved in the manufacture, import, or sale of toys, accurately identifying the correct HSN (Harmonized System of Nomenclature) code is essential for seamless GST (Goods and Services Tax) compliance. This guide will help you navigate the various HSN codes associated with different types of toys.

Navigating the HSN Codes for Toys

Most toys fall under Chapter 95 of the HSN, which broadly covers “Toys, games and sports requisites; parts and accessories thereof.” Within this chapter, the classification becomes more specific based on the toy’s type, material, and features.

The majority of toys generally attract an 18% GST rate. Let’s explore some of the key categories:

Wheeled Toys and Doll Carriages

• 95030030 (18% GST): This code covers “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.”
• 95030090 (18% GST): This is a broader category for “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.”
• 95010090 (0% GST): Interestingly, “Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages – Wheeled Toys Designed To Be Ridden By Children (For Example, Tricycles, Scooters, Pedal Cars); Dollr Carriages: Parts” has a 0% GST rate. This implies that only the parts of certain wheeled toys for children are exempt, not the complete toys themselves.

Electronic and Other Specific Toys

• 9503 (18% GST for Electronic Toys): This general heading includes “Tricycles, Scooters, Pedal Cars And Similar Recreational Models, Working Or Not Puzzles Of Allkinds” Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale”) Models And Similar(Electronic Toys).” Electronic toys generally fall under this higher rate.
• 9503 (12% GST for Other Than Electronic Toys): Conversely, “Tricycles, Scooters, Pedal Cars And Similar Recreational Models, Working Or Not Puzzles Of Allkinds” Wheeled Toys; Dolls’ Carriages; Dolls; Other Toys; Reduced-Size (Scale”) Models And Similar(Other Than Electronic Toys)” attracts a 12% GST. This is a crucial distinction based on whether the toy is electronic or not.
• 95035010 (18% GST): This code is for “Toy Musical Instruments And Apparatus: Instruments And Apparatus.”
• 95031000 (18% GST): This covers “Electric Trains, Including Tracks, Signals And Other Accessories Therefore.”
• 95038010 (18% GST): This applies to “Other Toys And Models, Incorporating A Motor: Toys And Models.”
• 95033000 (18% GST): This code is for “Other Construction Sets And Constructional Toys.”
• 95034100 (18% GST): This specifies “Toys Representing Animals Or Non-Human Creatures: Stuffed.”
• 95034930 (18% GST): This is for “Toys Representing Animals Or Non-Human Creatures: – Other : Of Plastics.”
• 95034990 (18% GST): This covers “Toys Representing Animals Or Non-Human Creatures: – Other : Other.”
• 95039010 (18% GST): This code is specifically for “Toy Weapons.”

Puzzles and Models

• 95036010 (18% GST): This covers “Puzzles: Of Wood.”
• 95032000 (18% GST): This is for “Reduced-Size (Scale) Model Assembly Kits, Whether Or Not Working Models, Excluding Those Of Sub-Heading 9503 10.”

Other Toy Categories and Parts

• 95037090 (18% GST): This code is for “Other Toys, Put Up In Sets Or Outfits : Other.”
• 95038090 (18% GST): This covers “Other Toys And Models, Incorporating A Motor: Parts.”
• 95039090 (18% GST): This is a general “Other: Parts” category for toys.
• 950300 (18% GST): This serves as a broad HSN code for “Tricycles, Scooters, Pedal Cars And Similar Wheeled Toys; Doll’S Carriages; Dolls; Other Toys; Reduced-Size (Scale) Models And Similar Recreational Models, Working Or Not; Puzzles Of All Kinds.”