The Gujarat Authority for Advance Ruling has held that outdoor playground equipment such as slides, swings, see-saws, climbers and multi-activity play stations are classifiable under sub-heading 95069990 (HSN 9506) and attract GST at 5% under Entry 499 of Schedule I of Notification No. 09/2025-CT (Rate) as ‘sports goods’, whereas outdoor gym equipment such as twisters, pull-up bars, cross-trainers and leg press are classifiable under sub-heading 95069190 and attract GST at 18% under Entry 619 of Schedule II as ‘articles and equipment for general physical exercise’. The ruling by Members Sushma Vora and Vishal Malani in GUJ/GAAR/R/2026/38 (M/s Sundek Sports Pvt. Ltd., decided 29.09.2026) follows CESTAT Mumbai’s Arihant Industrial Corpn. Ltd. and the HSN Explanatory Notes to Heading 9506, specifically paragraph (B)(12) which covers ‘Equipment of a kind used in children’s playgrounds (e.g., swings, slides, see-saws and giant strides)’.
The AAR drew a critical distinction within the two entries for HSN 9506 in the GST 2.0 notification: Entry 499 at 5% covers ‘sports goods other than articles and equipment for general physical exercise’, while Entry 619 at 18% covers ‘articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and paddling pools [other than sports goods]’. Playground equipment being sports goods for children falls under the 5% entry, while gym equipment falls under the 18% entry. On spare parts, Chapter Note 3 to Chapter 95 provides that parts suitable for use solely or principally with articles of the Chapter shall be classified with those articles — spare parts of playground equipment at 5% and of gym equipment at 18%, except bearings which have a specific entry under HSN 8482 at 18% and must be classified there per GIR 3(a).
- 2026-juristway.com-2784-AAR(Gujarat)-GST | AAR Gujarat | GUJ/GAAR/R/2026/38 | 29.09.2026
