GoodsHSN 9506
Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] — GST rate 18%
18%GST
Condition: other than sports goods]
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 9506 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] classified under HSN 9506 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than sports goods].