GST on Toys 2026: 5% for Non-Electronic, 18% for Electronic
Reports say CBIC Circular 265/11/2026-GST dated 28 October 2026 clarifies that all toys under heading 9503, including dolls, scale models and puzzles, are covered by the toy rate entries. Non-electronic toys are reported at 5% GST and electronic toys at 18%.
What changed
When: Circular dated 28 October 2026, as reported. The reports describe it as a clarification after the 57th GST Council meeting of 8 October 2026 and do not state a separate start date.
| Before | Circular 265 (reported) |
|---|---|
| Which toys the rate entries cover | |
| Some traders read them as only wheeled toys such as tricycles and scooters | All toys under heading 9503, including dolls, scale models and puzzles |
| Non-electronic toys | |
| Rate disputed for some items | 5% GST |
| Electronic toys | |
| Rate disputed for some items | 18% GST |
| Sublimation paper | |
| Classification disputed | Heading 4809, 18% GST |
What is the GST rate on toys now?
Three reports (TaxGuru, Taxo and A2Z Tax Corp) say the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 265/11/2026-GST on 28 October 2026 after the 57th GST Council meeting.
All of them agree on the rates. Non-electronic toys attract 5% GST and electronic toys attract 18% GST.
Which toys are covered?
The reports say the toy entries (S. No. 497 of Schedule I and S. No. 616 of Schedule II of Notification No. 09/2025-Central Tax (Rate)) are not limited to wheeled toys like tricycles, scooters and pedal cars.
They cover toys under heading 9503 of the tariff. This includes dolls, doll carriages, scale models and puzzles.
What else did the circular clarify?
Sublimation paper is classified under heading 4809 and attracts 18% GST. This matters to printing and gift shops.
For dealers in old and used motor vehicles under the margin scheme, the reports say the credit restriction applies only to tax paid on the second-hand vehicles bought. Dealers may claim input tax credit on other inputs and services such as repairs, rent and marketing, subject to the CGST Act.
The reports also say seaweed based bio-stimulants are classified under heading 3101 as fertilisers if registered under the Fertiliser Control Order. The reports we read do not state the rate, so we do not give one.
Will old disputes on toy GST be settled?
The reports say the Council recommended settling past classification and rate disputes for sublimation paper and bio-stimulants on an as is where is basis. They do not give a period, and they do not say the same for toys. Ask your tax adviser about older cases.
What should a toy shop or seller do?
Check each item on your bills. A battery or electronic toy is billed at 18% and a plain toy, doll or puzzle at 5%. If you sell on a marketplace, check the rate set in your listing.
If you do not have a GST number yet, read our GST registration guide. Wait for the official circular on the CBIC site before changing old invoices.
Frequently asked questions
What is the GST rate on toys in 2026?
As reported, 5% for non-electronic toys and 18% for electronic toys.
Are dolls and puzzles covered by the 5% rate?
The reports say the toy entries cover all toys under heading 9503, including dolls and puzzles. Non-electronic ones are at 5%.
Is this confirmed by the official circular?
Not yet by us. Three reports describe Circular 265/11/2026-GST dated 28 October 2026. We will update this page when we have read it on the CBIC site.
Which items are electronic toys?
The reports do not list items. Check the circular text and ask your tax adviser if you are unsure about a product.
Toys par GST kitna lagta hai?
Reports ke mutabik bina electronics wale toys par 5% aur electronic toys par 18% GST. Official circular padhkar hi pakka karein.
Short summary in Hinglish
Reports ke mutabik CBIC ne 28 October 2026 ko Circular 265 jaari kiya: heading 9503 ke sabhi toys, jaise dolls, scale models aur puzzles, par toy rate lagega. Bina electronics wale toys par 5% aur electronic toys par 18% GST. Official circular humne abhi nahi padha, isliye yeh reported hai.
