GST Rate on Toys: 12%

HSN 9503 · 6% CGST + 6% SGST intra-state, or 12% IGST interstate.

Non-electronic toys — dolls, board games, puzzles, and tricycles — attract 12% GST under heading 9503, while electronic toys are taxed at 18%. The presence of electronics is the dividing line.

Worked example at 12%

Taxable value: ₹10,000
CGST (6%): ₹600.00
SGST (6%): ₹600.00
Invoice total: ₹11,200.00

Interstate, the same sale shows a single IGST line of ₹1,200.00. Try your own numbers in the GST calculator.

Classification

Toys is classified under HSN 9503 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 12% GST

Bicycles HSN 8712 Carpets HSN 5703 Ghee & Butter HSN 0405 Hotel Rooms SAC 996311 LED Bulbs HSN 853950 Medicines HSN 300490 Pasta & Noodles HSN 1902 Sports Goods HSN 9506

Frequently asked questions

Toys with electronic circuits, sounds, or motors driven by electronics fall in the 18% category; purely mechanical or manual toys stay at 12%.

For a sale within one state, the 12% splits equally into 6% CGST and 6% SGST. For an interstate sale it is charged as a single 12% IGST — the total tax is the same either way.

HSN code 9503. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

Related tools & guides

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