Heading · Chapter 95 · Section XX, Miscellaneous manufactured articles
HS 9504Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment
Toys, games and sports requisites; parts and accessories thereof
- Customs duty
- 20%
- 7 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- units
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
5 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9504 20 00 | Articles and accessories for billiards of all kinds | 20% | 5% or 18% | units |
| 9504 30 00 | Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment | 20% | 5% or 18% | units |
| 9504 40 00 | Playing cards | 20% | 5% or 18% | units |
| 9504 50 00 | Video game consoles and machines, other than those of sub-heading 9504 30 | 20% | 5% or 18% | units |
| 9504 90 | Other | 20% | 5% or 18% | units |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 7 tariff items: 20%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 7 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 12% or 18%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate)Schedule Table, S.No. 35 | Ganjifa card | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 498 | Playing cards, chess board, carom board and other board games, like ludo, etc. (other than Video game consoles and Machines) | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 617 | Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo, etc. | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 12% or 18% | 22/2018-Integrated Tax (Rate) as amended by 20/2021-Integrated Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 22/2018-Integrated Tax (Rate) as amended by 13/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9504 | Video game consoles and machines, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, bank notes, bank cards, tokens or by any other means of payment | — | — |
| 950401 | Carrom Board, with or without coins and strikers | 1.4% | — |
| 950499 | Others | 1.4% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 7 tariff items
China: the same goods (9504)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 16 in force and 7 expired under 9504. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9504.20.00.10 | Billiard requisites and accessories, of endangered wood濒危木制的台球用品及附件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 0% | EF |
| 9504.20.00.90 | Other billiard requisites and accessories其他台球用品及附件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.30.10.00 | Video games of a kind used with a specific payment method用特定支付方式使其工作的电子游戏机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.30.90.00 | Other games, coin, banknote, bank card, token or other payment operated, excluding bowling alley equipment用特定支付方式工作的其他游戏用品,保龄球道设备除外 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.40.00.00 | Playing cards游戏纸牌 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.50.20.00 | Video game controllers and equipment with built-in video display自带视频显示装置的视频游戏控制器及设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.50.30.00 | Other video game controllers and equipment其他视频游戏控制器及设备 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.50.80.00 | Parts and accessories for video game controllers and equipment视频游戏控制器及设备的零件及附件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.10.00 | Other video game consoles其他电子游戏机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.21.00 | Automatic bowling pinsetters保龄球自动分瓶机 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.22.00 | Bowling balls保龄球 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.23.00 | Bowling pins保龄球瓶 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.29.00 | Other automatic bowling alley equipment and apparatus其他保龄球自动球道设备及器具 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.30.00 | Chess, draughts and similar board games象棋、跳棋等棋类用品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.40.00 | Mah-jong and similar table game requisites麻将及类似桌上游戏用品 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9504.90.90.00 | Other table or indoor games其他桌上或室内游戏 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9503Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls; other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of allkindsOne level upChapter 95Toys, games and sports requisites; parts and accessories thereofNext9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.