2026-VIL-178-AAR
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SGST Advance Ruling Authority

GST – Gujarat AAR - Classification and rate of outdoor playground equipment and its spare parts - Applicant supplies outdoor playground equipment such as slides, swings, see-saws, climbers and multi-activity play stations installed at parks, schools, gardens, municipalities and public spaces, along with spare parts required exclusively for such equipment, and claims classification under Heading 9506 - Whether outdoor playground equipment and its spare parts are classifiable under Heading 9506 and the applicable GST rate under Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 - HELD - The products do not fall under the excluded list in Chapter Note 1 to Chapter 95 or in the HSN notes to Heading 9506. The HSN notes cover under Sr.No.12 of the requisites for other sports and outdoor games the equipment of a kind used in children's playgrounds, such as swings, slides, see-saws and giant strides - The decision of the Tribunal in the case of M/s. Arihant Industrial Corpn. Ltd.that climbers used in children's playgrounds and gardens are sports goods for children classifiable under Chapter 9506 is squarely applicable. Since there is no specific entry for such equipment in the tariff entries under Heading 9506, it is aptly covered under sub-heading 95069990. As per Chapter Note 3 to Chapter 95, parts and accessories suitable for use solely or principally with articles of the Chapter are classified with those articles, and the spare parts also fall under sub-heading 95069990 - Being sports goods for children, the equipment and its spare parts are covered under Entry No.499 of Schedule-I of the Notification and are liable to GST at 5% - Outdoor playground equipment and its spare parts are classifiable under 95069990 and are liable to GST at 5% - Ordered accordingly - GST - Classification and rate of outdoor gym equipment and its spare parts - Applicant supplies outdoor gym equipment such as twisters, pull-up bars, cross-trainers and leg press installed at public spaces, along with spare parts required exclusively for such equipment - Whether outdoor gym equipment and its spare parts are classifiable under Heading 9506 and the applicable GST rate under Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 - HELD - Heading 9506 not only covers articles and equipment for general physical exercise, gymnastics and athletics but also covers a wide range of sports equipment for indoor and outdoor sports. As per the HSN notes, outdoor gym equipment is covered under the articles and equipment for general physical exercise, gymnastics or athletics. Sub-heading 950691 covers such articles and equipment, and the outdoor gym equipment is appropriately covered under sub-heading 95069190 (others). As per Chapter Note 3 to Chapter 95, the spare parts for the gym equipment are also covered under sub-heading 95069190 - The equipment is covered under Entry No.619 of Schedule-II of the Notification, which relates to articles and equipment for general physical exercise, gymnastics and athletics other than sports goods, and the equipment and its spare parts are liable to GST at 18% - Outdoor gym equipment and its spare parts are classifiable under 95069190 and are liable to GST at 18% - Classification of bearings supplied as spare parts of outdoor gym equipment - Applicant supplies bearings as spare parts for its outdoor gym equipment, and claims classification of all spare parts along with the equipment under Heading 9506 - Whether bearings supplied as spare parts of outdoor gym equipment are classifiable along with the equipment under sub-heading 95069190 - HELD - Bearings are not items that can be specifically used only in outdoor gym equipment but can be used as spare parts in other equipment also - Bearings would be classifiable under sub-heading 95069190 only on account of being spare parts of outdoor gym equipment in view of Chapter Note 3 to Chapter 95. However, there is a specific tariff entry for ball bearings and roller bearings under Heading 8482. Under Rule 3(a) of the General Rules for the Interpretation of the Schedule to the Customs Tariff Act, 1975, the heading which provides the most specific description is to be preferred to headings providing a more general description - Since Heading 8482 gives the more specific description, bearings are appropriately classifiable under Heading 8482 only. Since proper details of the bearings were not provided by the Applicant, the appropriate tariff item cannot be decided and the Applicant is advised to classify them under the appropriate tariff entry under Heading 8482 as per the specifications. Bearings are covered under Entry No.467 of Schedule-II of the Notification and are liable to GST at 18% - Bearings are classifiable under Heading 8482 and not under sub-heading 95069190, and are liable to GST at 18%.
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