What is the GST rate on sports goods and gym equipment in 2026? From 22 September 2025, sports goods under HSN 9506 are taxed at 5% (down from 12%), except articles and equipment for general physical exercise under 9506 91, such as treadmills and dumbbells, which stay at 18%. Sports shoes and sportswear are 5% up to Rs 2,500 per pair or piece and 18% above it. Gym services are 5% without input tax credit (CBIC rate notifications effective 22 September 2025; cbic-gst.gov.in).
A cricket bat and a treadmill sit in the same four-digit HSN heading, 9506, but one is taxed at 5% and the other at 18%. For a sports store, a fitness equipment dealer or a gym owner, that single sub-heading decides the price on the shelf, the input tax credit you can use, and whether an officer can reopen your invoices.
This guide covers the GST rates on sports goods, gym equipment, sports footwear and sportswear after the GST 2.0 rate changes, and the ITC, import and e-commerce rules that go with them. For the overall rate structure, see our guide to GST rates in India.
HSN 9506: Sports Goods vs Exercise Equipment
Heading 9506 covers articles and equipment for general physical exercise, gymnastics, athletics, other sports and outdoor games, plus swimming and paddling pools. From 22 September 2025, the whole heading is 5% except sub-heading 9506 91.
| HSN | What it covers | GST rate |
|---|---|---|
| 9506 11 to 9506 19 | Skis, ski bindings, other snow-ski equipment | 5% |
| 9506 21, 9506 29 | Sailboards, water skis, surfboards, other water-sport equipment | 5% |
| 9506 31 to 9506 39 | Golf clubs, golf balls, other golf equipment | 5% |
| 9506 40 | Table-tennis articles and equipment | 5% |
| 9506 51, 9506 59 | Lawn-tennis rackets; badminton and other rackets | 5% |
| 9506 61, 9506 62, 9506 69 | Lawn-tennis balls; inflatable balls (football, basketball, volleyball); other balls (cricket, hockey) | 5% |
| 9506 70 | Ice skates and roller skates | 5% |
| 9506 91 | Articles and equipment for general physical exercise, gymnastics or athletics (treadmills, exercise bikes, dumbbells, weight plates, benches, multi-gyms) | 18% |
| 9506 99 | Others, including cricket bats, hockey sticks, pads, nets and swimming pools | 5% |
Before 22 September 2025, the same split existed at 12% for sports goods and 18% for exercise equipment. GST 2.0 cut the first rate and left the second alone, so the gap widened from 6 to 13 percentage points.
Where Retailers Go Wrong
- Billing everything in 9506 at 18%. A store that set one rate for the whole heading overcharges customers on bats, balls and rackets, and becomes uncompetitive against stores that billed correctly.
- Billing everything at 5%. Selling dumbbells, treadmills or home-gym benches at 5% underpays tax by 13% of the sale value, plus interest at 18% a year under Section 50 when it is caught.
- Assuming protective gear is in 9506. Leather sports gloves (Chapter 42), helmets (Chapter 65) and sports bags (Chapter 42) have their own headings and rates. Check each product.
GST on Sports Footwear
Sports shoes are classified under Chapter 64 and follow the general footwear rule.
| Sale value per pair | Before 22 Sept 2025 | From 22 Sept 2025 |
|---|---|---|
| Up to Rs 1,000 | 5% | 5% |
| Rs 1,001 to Rs 2,500 | 18% | 5% |
| Above Rs 2,500 | 18% | 18% |
The higher rate applies to the entire value of the pair, not just the part above Rs 2,500. A pair of running shoes sold at Rs 2,499 carries Rs 125 of GST; the same shoes at Rs 2,599 carry Rs 468.
GST on Sportswear
Jerseys, track pants, shorts, compression wear and other activewear are garments under Chapters 61 and 62 and follow the garment rate rule.
| Sale value per piece | Before 22 Sept 2025 | From 22 Sept 2025 |
|---|---|---|
| Up to Rs 1,000 | 5% | 5% |
| Rs 1,001 to Rs 2,500 | 12% | 5% |
| Above Rs 2,500 | 12% | 18% |
Premium sportswear above Rs 2,500 per piece is now taxed higher than before, so a retailer carrying branded jackets or tracksuits should check that the billing software was updated for the upward change as well as the downward one.
Gym and Fitness Centre Services: 5% Without ITC
From 22 September 2025, services of gyms, health and fitness centres and yoga centres moved from 18% to 5%, on the condition that input tax credit is not taken on the goods and services used to supply them. There is no option to stay at 18% with credit.
What that means for a gym owner:
| Purchase | GST paid | Can the gym claim it? |
|---|---|---|
| Treadmills, weights, machines (9506 91) | 18% | No |
| Rent of the premises | 18% | No |
| Electricity, maintenance, housekeeping | Various | No |
| Imported equipment (IGST at the port) | 18% | No |
Gym equipment is "goods used in supplying the service", so the condition covers it. The GST paid on equipment is now part of its cost, and depreciation for income tax should be worked out on the GST-inclusive value. For a gym planning a large equipment purchase, the effective cost went up by the 18% that used to come back as credit.
Earlier credit already taken on equipment bought before 22 September 2025 also needs attention. Moving to an output rate that bars credit can require reversal of credit on inputs held in stock and capital goods still in use, so the transition should be worked through with the Rule 42 and 43 reversal calculations.
ITC for Sports Goods Retailers and Dealers
A retailer or distributor selling sports goods and equipment makes taxable supplies at 5% or 18% and can claim ITC in the normal way:
- GST on goods bought for resale
- Shop rent, fixtures and furniture
- Billing software, POS systems and other business services
- Advertising and marketing
Credit is blocked only on items listed in Section 17(5), such as goods for personal consumption (Section 17(5)(g)) and, with exceptions, motor vehicles and food and beverages.
Inverted duty for 5% sellers. A store selling mostly 5% sports goods while paying 18% on rent, fixtures and services can build up unused credit in the electronic credit ledger. A refund under Section 54(3) is available only for the inverted rate on goods bought, not on input services or capital goods, so most of that credit will simply carry forward.
Importing Fitness Equipment
Much of India's commercial gym equipment is imported. The duty on the import has three layers:
| Layer | How it is worked out |
|---|---|
| Basic customs duty (BCD) | At the rate in the Customs Tariff for the specific tariff line |
| Social welfare surcharge (SWS) | 10% of BCD |
| IGST | At the GST rate of the item, on assessable value plus BCD plus SWS: 18% for 9506 91, 5% for other 9506 goods |
A registered importer can claim the IGST as ITC through GSTR-2B, provided the GSTIN on the bill of entry is correct and the goods are used for taxable supplies with credit. A gym importing machines for its own 5% service cannot claim it. A dealer importing machines for resale can. See our guide on GST on import of goods for the calculation in full.
Selling Sports Goods on E-commerce
Marketplaces collect TCS at 0.5% of the net taxable value of supplies under Section 52 of the CGST Act (0.25% CGST plus 0.25% SGST for intra-state sales, 0.5% IGST for inter-state), reduced from 1% with effect from 10 July 2024.
- The operator reports it in GSTR-8. Once you accept it on the portal, it is credited to your electronic cash ledger and can be used to pay GST.
- It is not a cost. Treating it as an expense understates your cash ledger and overstates your costs.
- Reconcile the TCS amounts with your own GSTR-1 sales every month. See our guide to e-commerce TCS under Section 52.
Sellers on e-commerce platforms generally need GST registration regardless of turnover. From 1 October 2023, small sellers of goods making only intra-state supplies below the threshold can sell through an operator without registration, subject to conditions.
Registration and Returns
| Point | Rule |
|---|---|
| Registration threshold (goods) | Rs 40 lakh in most states; Rs 20 lakh in Telangana and some others; Rs 10 lakh in Manipur, Mizoram, Nagaland and Tripura |
| Registration threshold (services, such as a gym) | Rs 20 lakh (Rs 10 lakh in special category states) |
| GSTR-1 | 11th of the next month (monthly filers) |
| GSTR-3B | 20th of the next month (monthly filers); 22nd or 24th for QRMP filers by state |
A small sports store can also look at the composition scheme, which suits businesses selling mainly to consumers who cannot use credit anyway.
Checklist for Sports Retailers and Gym Owners
- Map every product to its six-digit HSN and set 5% or 18% at item level, not heading level.
- Separate exercise equipment (9506 91) from other sports goods in billing and stock records.
- Apply the Rs 2,500 per pair or piece rule for sports shoes and sportswear on the full value.
- Check protective gear, gloves, helmets and bags under their own headings.
- Gyms: stop claiming ITC on equipment and inputs from 22 September 2025 and work out any reversal.
- Importers: confirm the GSTIN on every bill of entry.
- E-commerce sellers: accept TCS credit on the portal and reconcile it monthly.
How Tax Garden Helps
Tax Garden's GST filing service maps your catalogue to the right HSN and rate, catches items billed at the wrong slab, reconciles e-commerce TCS and ITC with GSTR-2B, and files GSTR-1 and GSTR-3B. For gyms, we work through the move to 5% without ITC and any credit reversal it needs. Fitness trainers can also see our guide on income tax for gym trainers and fitness instructors.
Frequently Asked Questions
What is the GST rate on sports goods in 2026?
5%. From 22 September 2025, sports goods under heading 9506, other than articles and equipment for general physical exercise, moved from 12% to 5%. This covers cricket bats, hockey sticks, rackets, balls, skates, skis, golf clubs and table-tennis equipment.
What is the GST rate on gym equipment like treadmills and dumbbells?
18%. Articles and equipment for general physical exercise, gymnastics or athletics fall under HSN 9506 91 and stayed at 18% when other sports goods were cut to 5%. Treadmills, exercise bikes, dumbbells, weight plates and multi-gym machines are in this sub-heading.
What is the GST rate on sports shoes?
5% if the sale value is up to Rs 2,500 per pair, and 18% if it is above Rs 2,500. The 18% applies to the full value, not just the part above Rs 2,500. Before 22 September 2025 the cut-off was Rs 1,000 per pair.
What is the GST rate on sportswear?
Sportswear follows the garment rule: 5% up to Rs 2,500 per piece and 18% above Rs 2,500 per piece, on the full value. Before 22 September 2025 garments were 5% up to Rs 1,000 and 12% above.
Can a gym claim ITC on treadmills and other equipment?
Not if it charges 5% on its services. From 22 September 2025, gym, fitness centre and yoga services are taxed at 5% on the condition that no input tax credit is taken on goods and services used to supply them. Equipment used in the gym is covered by that condition, so the 18% paid on it becomes a cost.
What is the e-commerce TCS rate for sports goods sellers?
0.5% of net taxable supplies from 10 July 2024 (0.25% CGST plus 0.25% SGST, or 0.5% IGST), under Section 52 of the CGST Act. It is credited to your electronic cash ledger once the operator files GSTR-8, and can be used to pay GST. It is not a cost.
What IGST applies when importing gym equipment?
IGST at the item's GST rate, calculated on assessable value plus basic customs duty plus the 10% social welfare surcharge. For general exercise equipment under 9506 91 that is 18%; for other sports goods under 9506 it is 5%. A registered importer can claim the IGST as ITC, unless the goods are used for a 5% gym service without ITC.
Do sports goods retailers need GST registration?
Registration is required once aggregate turnover crosses Rs 40 lakh for goods in most states. The limit is Rs 20 lakh in Telangana and some other states, and Rs 10 lakh in Manipur, Mizoram, Nagaland and Tripura. Sellers on e-commerce platforms generally need registration regardless of turnover, with a limited exemption for intra-state goods sellers.
Are cricket gloves, helmets and pads also 5%?
Not automatically. Protective gear and gloves can fall outside heading 9506, for example leather sports gloves under Chapter 42 or helmets under Chapter 65, and each heading has its own rate. Check the tariff heading of the specific product before billing.
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Sources
CBIC rate notifications effective 22 September 2025 implementing the 56th GST Council recommendations (goods rates for heading 9506, Chapter 64 footwear and Chapters 61 and 62 garments; service rate for gyms, fitness centres and yoga at 5% without ITC); Section 16, Section 17(5), Section 50 and Section 54(3) of the CGST Act, 2017; Rules 42 and 43 of the CGST Rules; Section 52 of the CGST Act and Notification No. 15/2024-Central Tax (TCS at 0.5% from 10 July 2024); Section 3(7) of the Customs Tariff Act, 1975 for IGST on imports; and the Harmonized System nomenclature for heading 9506. Confirm the rate for each tariff line on cbic-gst.gov.in before billing.
