HSN Code 95010090 -- – Wheeled toys designed to be ridden by children (for example, tricycles, scooters (GST Rate 18%)

HSN Code 95010090

Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dollr carriages - wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dollr carriages: parts

HSN95010090

Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dollr carriages - wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dollr carriages: parts

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 9501
Subheading: 950100
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-04

When does this rate apply?

Use this HSN Code on tax invoices when supplying Wheeled toys designed to be ridden by children (for example, tricycles, scooters. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 95010090?
HSN Code 95010090 is the official Harmonized System of Nomenclature code for Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dollr carriages - wheeled, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 95010090?
HSN Code 95010090 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 95010090 belong to?
HSN Code 95010090 falls under Chapter 95 -- Toys, games and sports requisites of the GST tariff.
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