- Forum
- Gujarat Authority for Advance Ruling
- Issue
- GST rate — playground vs gym equipment
- Verdict
- Playground 5% · Gym 18%
- Basis
- Notification 09/2025-CT(Rate), 17 Sep 2025
The short version
- Outdoor playground equipment (slides, swings, see-saws, climbers) attracts 5% GST — classified as sports goods under HSN 95069990.
- Outdoor gym / fitness equipment (twisters, pull-up bars, cross-trainers, leg presses) attracts 18% GST — "general physical exercise" equipment under HSN 95069190.
- Spare parts follow the parent — playground parts at 5%, gym parts at 18% — but bearings go at 18% under HSN 8482 as a more specific heading.
- It turns on how Notification 09/2025-Central Tax (Rate) splits "sports goods" from "general physical exercise" equipment.
Two pieces of outdoor equipment can look almost identical — same metal frame, same powder coating, installed in the same park — yet one is taxed at 5% and the other at 18%. A recent Gujarat AAR ruling spells out exactly where the line falls, and why it matters for manufacturers, suppliers and the municipalities and builders who buy from them.
What the ruling decided
The applicant makes outdoor playground items and outdoor gym equipment — plus spare parts — and asked the AAR for the correct HSN classification and GST rate under the current rate notification. The Authority split the products cleanly:
| Product | HSN | GST rate |
|---|---|---|
| Playground equipment (slides, swings, see-saws, climbers, play stations) | 95069990 | 5% |
| Playground spare parts | 95069990 | 5% |
| Gym / fitness equipment (twisters, pull-up bars, cross-trainers, leg presses) | 95069190 | 18% |
| Gym spare parts | 95069190 | 18% |
| Bearings | 8482 | 18% |
Why playground gear is 5%
The Authority treated playground items as "equipment of a kind used in children's playgrounds," applying Chapter Note 3 of Chapter 95 and the HSN explanatory notes, and classified them under HSN 95069990. It drew on an earlier CESTAT decision that classified climbers and similar items as sports goods under Chapter 9506. Under Notification 09/2025-Central Tax (Rate), "sports goods" (excluding general physical-exercise equipment) sit in the 5% schedule.
Why gym equipment is 18%
Outdoor gym items are "articles and equipment for general physical exercise, gymnastics or athletics" under heading 9506, falling into subheading 95069190 (others). The same notification places this category in the 18% schedule. So the distinguishing idea is purpose: children's play equipment is sports goods; general physical-exercise equipment is its own, higher-taxed category — even when both are made of the same materials and stand in the same open-air space.
The bearings twist: parts don't always follow the parent
Spare parts generally take the rate of the equipment they belong to — so playground parts at 5%, gym parts at 18%. Bearings were the exception. The Authority put them under HSN 8482 at 18% because they aren't used exclusively in gym equipment, heading 8482 is a more specific description (General Rule of Interpretation 3(a)), and detailed bearing specifications weren't furnished. The lesson: a genuinely distinct component can carry its own, more specific classification.
Why this matters beyond one company
- Manufacturers & suppliers: getting the split right affects your pricing, your output tax, and your exposure if you've been charging the wrong rate on mixed orders.
- Buyers (municipalities, builders, RWAs, schools): a park project often bundles both play and fitness gear — expect a 5% line and an 18% line, not one blended rate.
- Mixed invoices: where a single order contains both categories plus parts, each item should carry its correct HSN and rate rather than being lumped together.
- Classification discipline: "it looks the same" isn't a rate. Function, Chapter notes and the specific notification entry decide — and a distinct part can break away under GRI 3(a).
Important: how far an advance ruling binds
An AAR ruling is binding only on the applicant and the jurisdictional officer, for the facts and products placed before it — and this ruling was expressly made subject to the accuracy of the applicant's own submissions. It is persuasive guidance for others in the same trade, not a universal rate card. Your classification depends on your actual products, their composition and use. Confirm your own position before relying on it.
Unsure which GST rate your products attract?
efiletax can review your HSN classification, check it against the latest rate notifications, and help you structure invoices correctly — so you neither overcharge customers nor face a demand later.
Talk to our GST teamDisclaimer: This article summarises a Gujarat AAR ruling (order dated 5 October 2026) for general understanding and is current as at the date of publication. An advance ruling binds only the applicant and the concerned officer on the facts before the Authority; classification and rates depend on the specific product, its composition and use, and the notifications in force. This is not legal or tax advice — please consult a qualified professional. Talk to efiletax if you need help.