HSN code 95069970 is the 8-digit tariff item for tennis and badminton racket pressures, under heading 9506 and sub-heading 950699 (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 95069970 at a glance
| Tariff item (8 digits) | 95069970 |
|---|---|
| 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) | 950699: Other |
| Chapter | 95: Toys, games and sports requisites; parts and accessories thereof |
| Description | Tennis and badminton racket pressures |
| GST rate | 5% or 18%, by description |
The rate for 95069970 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 95069970 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 95069970 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 95069970
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 (950699) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (95069970), 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 sub-heading 950699
- 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%)
- HSN 95069960: Sports net (articles and equipment for general physical exercise, gymnastics, athletics, other sports or... (5% or 18%)
- HSN 95069980: Shin-guards and elbow or shoulders pads excluding those for football, waist, thigh and hip protective... (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).