QUESTION
Under which HSN code (9506 or 9508) play ground equipment ( children rides) covered ?
ANSWER
FACTS OF THE CASE: HSN of Play ground equipment (Children rides).
LAW APPLICABLE: Custom Tariff 2021-22 - Section 20 - Chapter 95 - Toys, Games and Sports Requisites; parts and accessories thereof
| 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 |
| 9508 | Roundabouts, swings, shooting galleries and other fairground amusements; traveling circuses, traveling menageries and traveling theatres |
REPLY: Children rides are covered under Roundabouts, swings etc, therefore Play ground equipments i.e. Children rides are correctly classifiable under HSN 9508. (Reply dt. 21/12/2021)