Heading · Chapter 95 · Section XX, Miscellaneous manufactured articles

HS 9508Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres

Toys, games and sports requisites; parts and accessories thereof

Customs duty
20%
10 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
kg or units
Duty in China
6%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

10 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9508 10 00Travelling circuses and travelling menageries20%18%kg
9508 21 00Roller coasters20%18%units
9508 22 00Carousels, swings and roundabouts20%18%units
9508 23 00Dodge’em cars20%18%units
9508 24 00Motion simulators and moving theatres20%18%units
9508 25 00Water rides20%18%units
9508 26 00Water park amusements20%18%units
9508 29 00Other20%18%units
9508 30 00Fairground amusements20%18%units
9508 40 00Travelling theatres20%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 10 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: 10 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 620Travelling Circuses and Travelling Menageries; Amusement Park Rides and Water Part Amusements; Fairground Amusements, including Shooting Galleries; Travelling Theatres18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
9508Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres1.4%—

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: 10 tariff items

China: the same goods (9508)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 1 expired under 9508. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9508.10.00.10Travelling circuses with endangered animals有濒危动物的流动马戏团6%MFN rate (no APTA concession on this line)6%13%0%FEABPQ
9508.10.00.90Other travelling circuses and travelling menageries其他流动马戏团及流动动物园6%MFN rate (no APTA concession on this line)6%13%13%ABPQ
  • 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

Previous9507Fishing rods, fish-hooks 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 requisitesOne level upChapter 95Toys, games and sports requisites; parts and accessories thereofNext9601Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)

Sources

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.