HSN code 95031000 is the 8-digit tariff item for 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 therefore, under heading 9503 and sub-heading 950310 (Chapter 95). GST is 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 95031000 at a glance
| Tariff item (8 digits) | 95031000 |
|---|---|
| Heading (4 digits) | 9503: 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 allkinds |
| Sub-heading (6 digits) | 950310 |
| Chapter | 95: Toys, games and sports requisites; parts and accessories thereof |
| Description | 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 therefore |
| GST rate | 5% or 18%, by description |
The rate for 95031000 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 497 for "Toys like tricycles, scooters, pedal cars etc. (including parts and accessories..."; 18% under 9/2025-CT(R), Schedule II, S. No. 616 for "Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and..."; 5% under 9/2025-CT(R), Schedule I, S. No. 496 for "Toy balloons made of natural rubber latex".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 95031000 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 497 |
| 9503 | Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 616 |
| 9503 | Toy balloons made of natural rubber latex | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 496 |
Worked example: a ₹1,000 sale under HSN 95031000
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (9503) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (950310) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (95031000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 9503
- HSN 95030010: Electronic (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95030020: Non electronic (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95030030: Tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys, reduced-size... (5% or 18%)
- HSN 95030091: Tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys, reduced-size... (5% or 18%)
- HSN 95032000: Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all... (5% or 18%)
- HSN 95033000: Other toys; reduced-size (*scale*) models and similar recreational models, working or not; puzzles of all... (5% or 18%)
- HSN 95034100: Toys representing animals or non-human creatures, stuffed (tricycles, scooters, pedal cars and similar... (5% or 18%)
- HSN 95034910: Toys representing animals or non-human creatures: other, of wood (tricycles, scooters, pedal cars and... (5% or 18%)
- HSN 95034920: Toys representing animals or non-human creatures: other, of metal (tricycles, scooters, pedal cars and... (5% or 18%)
- HSN 95034930: Toys representing animals or non-human creatures: other, of plastics (tricycles, scooters, pedal cars and... (5% or 18%)
- HSN 95034990: Toys representing animals or non-human creatures: other: other (tricycles, scooters, pedal cars and... (5% or 18%)
- HSN 95035010: Instruments and apparatus (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages... (5% or 18%)
- HSN 95035090: Parts (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95036010: Puzzles, of wood (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other... (5% or 18%)
- HSN 95036090: Puzzles: other (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95037010: Other toys, put up in sets or outfits, of plastics (tricycles, scooters, pedal cars and similar wheeled... (5% or 18%)
- HSN 95037090: Other toys, put up in sets or outfits: other (tricycles, scooters, pedal cars and similar wheeled toys... (5% or 18%)
- HSN 95038010: Toys and models (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95038090: Parts (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95039010: Toy weapons (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95039020: Other toys (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
- HSN 95039090: Parts (tricycles, scooters, pedal cars and similar wheeled toys, dolls carriages, dolls, other toys) (5% or 18%)
See every rate entry for the heading on the HSN 9503 page, or all Chapter 95 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).