HSN code 95063100 is the 8-digit tariff item for clubs, complete, under heading 9506 and sub-heading 950631 (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 95063100 at a glance
| Tariff item (8 digits) | 95063100 |
|---|---|
| Heading (4 digits) | 9506: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this Chapter, swimming pools and paddling pools |
| Sub-heading (6 digits) | 950631: Clubs, complete |
| Chapter | 95: Toys, games and sports requisites; parts and accessories thereof |
| Description | Clubs, complete |
| GST rate | 5% or 18%, by description |
The rate for 95063100 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 499 for "Sports goods other than articles and equipment for general physical exercise"; 18% under 9/2025-CT(R), Schedule II, S. No. 619 for "Articles and equipment for general physical exercise, gymnastics, athletics, swimming...". Goods that match none of these descriptions fall under the 18% residual entry.
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 95063100 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 9506 | Sports goods other than articles and equipment for general physical exercise | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 499 |
| 9506 | Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools [other than sports goods] | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 619 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 95063100 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 95063100
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 (9506) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (950631) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (95063100), 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 9506
- HSN 95061100: Skis (5% or 18%)
- HSN 95061200: Ski-fastenings (ski-bindings) (5% or 18%)
- HSN 95062100: Sailboards (5% or 18%)
- HSN 95063200: Balls (5% or 18%)
- HSN 95064000: Articles and equipment for table-tennis (5% or 18%)
- HSN 95065100: Lawn-tennis rackets, whether or not strung (5% or 18%)
- HSN 95065910: Squash or racketball badminton rackets, whether or not strung (5% or 18%)
- HSN 95066100: Lawn-tennis balls (5% or 18%)
- HSN 95066210: Football (inflatable) (5% or 18%)
- HSN 95066220: Volley ball (inflatable) (5% or 18%)
- HSN 95066230: Basket ball (inflatable) (5% or 18%)
- HSN 95066290: Inflatable: other (5% or 18%)
- HSN 95066910: Hockey ball (articles and equipment for general physical exercise, gymnastics, athletics, other sports or... (5% or 18%)
- HSN 95066920: Cricket ball (articles and equipment for general physical exercise, gymnastics, athletics, other sports or... (5% or 18%)
- HSN 95066930: Golf ball (articles and equipment for general physical exercise, gymnastics, athletics, other sports or... (5% or 18%)
- HSN 95066940: Rugby ball (articles and equipment for general physical exercise, gymnastics, athletics, other sports or... (5% or 18%)
- HSN 95067000: Ice skates and roller skates, including skating boots with skates attached (5% or 18%)
- HSN 95069110: Boxing equipment (articles and equipment for general physical exercise, gymnastics or athletics) (5% or 18%)
- HSN 95069190: Articles and equipment for general physical exercise, gymnastics or athletics: other (5% or 18%)
- HSN 95069910: Badminton shuttle cocks (articles and equipment for general physical exercise, gymnastics, athletics... (5% or 18%)
- HSN 95069920: Leg pads and bats for cricket (5% or 18%)
- HSN 95069930: Shoulder pads for football (articles and equipment for general physical exercise, gymnastics, athletics... (5% or 18%)
- HSN 95069940: Hockey sticks and blades (articles and equipment for general physical exercise, gymnastics, athletics... (5% or 18%)
- HSN 95069950: Polo sticks including blades, shafts and heads (5% or 18%)
See every rate entry for the heading on the HSN 9506 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).