What is the GST (IGST) rate for HSN code 95030099?

HSN code 95030099 (Toys) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 95030099?

The Basic Customs Duty (BCD) for HSN code 95030099 is 70%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 95030099 cover?

HSN code 95030099 covers Toys. It sits under Chapter 95 – Toys, games and sports requisites; parts and accessories thereof, in Section XX – MISCELLANEOUS MANUFACTURED ARTICLES.

What is the unit of measurement for HSN code 95030099?

The standard unit of quantity (UQC) for HSN code 95030099 is u, as listed in the Customs Tariff.

HSN Code Finder · Product

Toys HSN Code 9503

5% IGSTSchedule I

Tricycles, scooters, dolls and other toys are classified under HSN heading 9503. Electronic and non-electronic toys are split into separate tariff items.

Search any HSN code

Heading

9503

Primary code

95030099

GST / IGST

Customs duty (BCD)

70%

Toys HSN codes & GST rates

The 8-digit HSN/HS codes under heading 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
95030010	Electronic	18%	70%
95030020	Non electronic	5%	70%
95030091	Of electronic toys	18%	20%
95030099	Other	5%	70%

FTA preferential rates: 13 partner agreement(s) listed for 95030099; best preferential rate 0% via ASEAN countries; 8 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for toys?

The HSN code for toys is 9503 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for toys the most common is 95030099, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How toys is classified under HSN

The HSN classification for toys narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 952-digitToys, games and sports requisites; parts and accessories thereof
95034-digit headingTRICYCLES, 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
9503006-digit subheadingTricycles, 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 all kinds:
950300998-digit tariff itemOther

Section XX — MISCELLANEOUS MANUFACTURED ARTICLES

Browse all of Chapter 95 Heading 9503 overview

GST on toys

Toys (HSN 9503) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 95030099 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported toys

When toys (HSN 95030099) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 70%, AIDC 70%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹142.45. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 95030099 →

Conclusion

The HSN code for toys is 9503 at the heading level, with 95030099 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.