| Sl. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 4203 | Gloves specially designed for use in sports | 12% | 5% |
| 2 | 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] | 12% | 5% |
| 3 | 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] | 12% | 5% |
| 4 | 9506 | Sports goods other than articles and equipment for general physical exercise | 12% | 5% |
| 5 | 9507 | Fishing rods, and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading 9208 or 9705) and similar hunting or shooting requisites | 12% | 5% |
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