TaxTMI 
TaxTMI 
2026 (10) TMI 365
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.... (iii) Spare parts required exclusively for the above equipment (platforms, seats, handles, bearings, brackets, fabricated structures etc.). These products are made of metal (MS/GI/SS) with powder coating, and in some cases, components are plastic/FRP/HDPE. 3. The applicant has further submitted that these products are supplied as equipment for physical exercise/outdoor games and not as toys for personal amusement. The applicant wishes to determine the correct classification (HSN) and the applicable GST rate especially in view of Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 (effective from 22.09.2025), which supersedes earlier rate schedules and reorganizes goods into new schedules 4. The applicant has asked the following question on Advance Ruling: "1. What is the appropriate classification (HSN Code) under GST for: (a) Outdoor Playground Equipment. (b) Outdoor Gym Equipment. (c) Spare parts of Outdoor Playground Equipment. (d) Spare parts of Outdoor Gym Equipment. 2. What is the applicable GST rate for supply of each of the above products in light of Notification No.09/2025-Central Tax (Rate) dated....
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.... used in children's playgrounds and gardens, are sports goods for children and therefore fall under the classification of sports goods classifiable under Chapter 9506. Discussion and findings 8. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same, except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 9. We have considered the submissions made by the applicant in their application for advance ruling as well as the submissions made both oral and written during the course of personal hearing. We have also considered the issue involved, the relevant facts & the applicant's submission/views in respect of question on which the advance ruling is sought. 10. We find that the applicant is engaged in the supply of outdoor playground and outdoor fitness/gym equipment installed at parks, schools, gardens, municipalities and public spaces which include: (i) Outdoor playground slides, swings, see-saws, climbers, multi-activity play stations. (ii) Ou....
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.... (ij) unmounted glass eyes for dolls or other toys, of heading 7018; (k) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39); (l) bells, gongs or the like of heading 8306; (m) pumps for liquids (heading 8413), filtering or purifying machinery and apparatus for liquids or gases (heading 8421), electric motors (heading 8501), electric transformers (heading 8504), discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded (heading 8523), radio remote control apparatus (heading 8526) or cordless infrared remote control devices (heading 8543); (n) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII; (o) children's bicycles (heading 8712); (p) unmanned aircraft (heading 8806); (q) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (r) spectacles, goggles or the like, for sports or outdoor games (heading 9004); (s) decoy....
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....ipment that are characterised by a defined area involving water, with no purposes built path. Water park amusements only include equipment designed specifically for water parks; and (c) The expression "fairground amusement" means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of heading 9504. This heading does not include equipment more specifically classified elsewhere in the Nomenclature. SUB-HEADING NOTE Sub-heading 9504 50 covers: (a) Video game consoles from which the image is reproduced on television receiver, a monitor or other external screen or surface; or (b) Video game machines having a self-contained video screen, whether or not portable. This sub- heading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (sub-heading 9504.30) 9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUT- DOOR GAMES, NOT SPECIFIED OR ....
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....r; swimming pools and paddling pools. - Snow-skis and other snow-ski equipment : 9506.11 -- Skis 9506.12 -- Ski-fastenings (ski-bindings) 9506.19 -- Other - Water-skis, surf-boards, sailboards and other water-sport equipment: 9506.21 - - Sailboards 9506.29 - - Other - Golf clubs and other golf equipment : 9506.31 - - Clubs, complete 9506.32 - - Balls 9506.39 - - Other 9506.40 - Articles and equipment for table-tennis - Tennis, badminton or similar rackets, whether or not strung : 9506.51 - - Lawn-tennis rackets, whether or not strung 9506.59 -- Other - Balls, other than golf balls and table-tennis balls : 9506.61 -- Lawn-tennis balls 9506.62 - - Inflatable 9506.69 - - Other 9506.70 - Ice skates and roller skates, including skating boots with skates attached -Other: 9506.91 -- Articles and equipment for general physical exercise, gymnastics or athletics 9506.99 - - Other This heading covers : (A) Articles and equipment for general physical exercise, gymnastics o....
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....iant strides). (13) Protective equipment for sports or games, e.g., fencing masks and breast plates, elbow and knee pads, cricket pads, shin-guards, ice hockey pants with built-in guards and pads. (14) Other articles and equipment, such as requisites for deck termis, quoits or bowls; skate boards; racket presses; mallets for polo or croquet; boomerangs; ice axes; clay pigeons and clay pigeon projectors; bobsleighs (bobsleds), luges and similar non-motorised vehicles for sliding on snow or ice. (C) Swimming pools and paddling pools. The heading excludes : (a) Strings for lawn tennis and other rackets (Chapter 39, heading 42.06 or Section XI). (b) Sports bags and other containers of heading 42.02, 43.03 or 43.04. (c) Sports gloves, mittens and mitts (generally heading 42.03). (d) Enclosure nets, and net carrying-bags for footballs, tennis balls, etc. (generally heading 56.08). (e) Sports clothing of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow; knee or groin areas (e.g., fencing clothing or soccer goalkeeper jerseys). ....
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....he Commissioner of Central Excise (Appeals) wherein it was held that items such as climbers and thrillers used in children's playgrounds and gardens, are sports goods for children and therefore fall under the classification of sports goods classifiable under Chapter 9506. 14. We have gone through the Chapter Notes of Chapter 95, Heading 9506 and it's tariff entries as well as the HSN notes pertaining to Heading 9506. We find that the products supplied by the applicant do not fall under the excluded list in Sr.No.1 of the Chapter Notes to Chapter 95. We also find that the said products do not fall under the excluded list as mentioned in the HSN notes to Heading 9506. Further, on going through the HSN notes to Heading 9506, we find that "Outdoor Gym equipment" would be covered under "(A) Articles and equipment for general physical exercise, gymnastics or athletics etc." and the "Outdoor Playground equipment" would be covered under Sr.No.12 of "(B) Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), e.g." which reads as "(12) Equipment of a kind used in children's playgrounds (e.g., swings, slides, see-saws....
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....is an item namely 'bearings' being supplied as spare parts for their product "outdoor gym equipment". In this regard, we find that the spare part 'bearings' is not an item that can be specifically used only in outdoor gym equipment but can be used as spare parts in other equipment also. For these reasons, the said item cannot be classified under sub-heading 95069190 and is required to be classified in the specific heading of the item in the Customs Tariff, if available. On going through the Customs Tariff, we find that there is a specific tariff entry for Bearings i.e. ball bearings & roller bearings under heading 8482 of Chapter 84 of the Customs Tariff Act, 1975 which reads as under: 8482 BALL OR ROLLER BEARINGS 8482 10 - Ball bearings Adapter ball bearings (radial type) 8482 10 11 ---: Not exceeding 50mm of bore diameter 8482 10 12 --- Of bore diameter exceeding 50 mm but not exceeding 100 mm 8482 10 13 ---- Of bore diameter exceeding 100 mm 8482 10 20 --- Other ball bearing (radial type) of bore diameter not exceeding 50 mm 8482 10 30 --- Other ball bearing (radial type) of bore diameter exc....
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....ppropriate HSN code for the said item. The applicant is advised to classify the said spare part in the appropriate tariff entry under heading 8482 as per the available specifications of the said item. 17. Now, since the classification of the products supplied by the applicant has been decided under the Customs Tariff Act, 1975, we proceed to examine the applicable GST rate for the supply of the products of the applicant as per the provisions of Notification No.09/2025-Central Tax (Rate) dated 17.09.2025. We, therefore, find it obligatory to refer to the said Notification. Relevant entries of Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025 read as under: GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION NO. 09/2025- Central Tax (Rate) New Delhi, the 17th September, 2025. Schedule I - 2.5% S. No. Chapter/Heading/Subheading/ Tariff item Description of goods (1) (2) (3) 499. 9506 Sports goods other than articles and equipment for general physical exercise Schedule II - 9% S. No. Chapter/Heading/Subheading/ Tariff item Description of goods (1) (2) (3) 467. 8482 Ball bear....