GST Rate recommendation for Sports Goods, Toys and Leather Goods in 56th GST Council Meeting
In a move that promises to bring a fresh wave of affordability to the Indian consumer, the GST Council has announced significant rate changes that will particularly benefit the sports, toy, leather, and footwear sectors. This rationalization, a core part of the “Next-Generation GST” reforms, aims to simplify the tax structure and reduce the burden on everyday household budgets. By lowering the GST on these key, labor-intensive industries, the government hopes to not only make popular products more accessible to the common man but also provide a much-needed boost to domestic manufacturers and small and medium-sized enterprises (MSMEs), aligning with the vision of a self-reliant India.
Recommendations for:
1. SPORTS GOODS AND TOYS
Changed (12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 4203 | Gloves specially designed for use in sports |
| 2. | 9503 | Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] |
| 3. | 9504 | Playing cards, chess board, carom board and other board games, like ludo, etc. [other than Video game consoles and Machines] |
| 4. | 9506 | Sports goods other than articles and equipment for general physical exercise |
| 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 |
2. LEATHER SECTOR
Changed (12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 4107 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 |
|
2. |
4112 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 |
|
3. |
4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 |
| 4. | 4114 | Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather |
| 5. | 4115 | Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |
| 6. | 6701 | Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes) |
3. WOOD SECTOR
Changed (12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
|
1. |
44 or any Chapter |
The following goods, namely: —
1. Cement Bonded Particle Board; 2. Jute Particle Board; 3. Rice Husk Board; 4. Glass-fibre Reinforced Gypsum Board (GRG) 5. Sisal-fibre Boards; 6. Bagasse Board; and 7. Cotton Stalk Particle Board 8. Particle/fibre board manufactured from agricultural crop residues |
|
2. |
4404 | Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like |
|
3. |
4405 | Wood wool; wood flour |
|
4. |
4406 | Railway or tramway sleepers (cross-ties) of wood |
|
5. |
4408 | Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or end-jointed, of a thickness not exceeding 6 mm [for match splints] |
|
6. |
4409 | Bamboo flooring |
|
7. |
4415 | Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood |
|
8. |
4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood, including staves |
|
9. |
4417 | Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood |
|
10. |
4418 | Bamboo wood building joinery |
|
11. |
4420 | Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94 |
|
12. |
4421 | Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] |
|
13. |
4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |
|
14. |
4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
|
15. |
4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork |
4. FOOTWEAR SECTOR
Changed (12% to 5%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 64 | Footwear of sale value not exceeding Rs.2500 per pair |
(Maintain at 18%)
| S. No. | Chapter / Heading / Sub-heading / Tariff item | Description of Goods |
| 1. | 64 | Footwear of sale value exceeding Rs.2500 per pair |
Note: The recommendations of the GST Council have been presented in this article containing major item of decisions in simple language for information of the stakeholders. The same would be given effect through the relevant circulars/ notifications/ law amendments which alone shall have the force of law. The author is not promoting or confirms or guarantee the final decision of the government to implement these recommendations and same shouldn’t be a cause of action against author to held responsible for any loss by using this information.
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