Outdoor Playground Equipment Attracts 5% GST, Gym Equipment 18%: Gujarat AAR
On 29 September, the Gujarat Authority for Advance Ruling (AAR) held that outdoor playground equipment and outdoor gym equipment are classifiable under Heading 9506, with their spare parts generally following the classification of the equipment, while bearings are separately classifiable under Heading 8482.
A Bench comprising SGST Member Sushma Vora and CGST Member Vishal Malani passed the ruling on an application by Sundek Sports Pvt. Ltd. It also held that outdoor playground equipment and its spare parts attract 5% GST, while outdoor gym equipment, its spare parts and bearings attract 18% GST. It observed:
“We find that the products supplied by the applicant do not fall under the excluded list in Sr.No.1 of the Chapter Notes to Chapter 95. We also find that the said products do not fall under the excluded list as mentioned in the HSN notes to Heading 9506. Further, on going through the HSN notes to Heading 9506, we find that 'Outdoor Gym equipment' would be covered under '(A) Articles and equipment for general physical exercise, gymnastics or athletics etc.' and the 'Outdoor Playground equipment' would be covered under Sr.No.12 of '(B) Requisites for other sports and outdoor games'.”
Sundek Sports supplies outdoor playground and fitness equipment for installation at parks, schools, gardens, municipalities and other public spaces. Its products include slides, swings, see-saws, climbers, multi-activity play stations, twisters, pull-up bars, cross-trainers and leg presses. The equipment comprises materials including metal, plastic, FRP and HDPE, with components such as bearings, brackets and fabricated structures.
The applicant sought classification of its outdoor playground equipment, outdoor gym equipment and spare parts, along with the applicable GST rates under Notification No. 09/2025-Central Tax (Rate). It proposed classification of the equipment under Heading 9506 and contended that parts suitable solely or principally for use with equipment of that heading should follow the classification of the equipment.
The Authority examined the Chapter Notes and HSN Explanatory Notes to Heading 9506. It found that outdoor playground equipment, including slides, swings, see-saws, climbers and multi-activity play stations, falls within the heading as sports goods for children. It similarly found that outdoor gym equipment is covered as articles and equipment for general physical exercise, gymnastics or athletics.
It therefore classified outdoor playground equipment under Sub-heading 95069990 and outdoor gym equipment under Sub-heading 95069190. It held that spare parts of outdoor playground equipment would fall under Sub-heading 95069990, while spare parts of outdoor gym equipment would fall under Sub-heading 95069190, subject to the separate classification of bearings.
On bearings, the Bench found that the item could be used as a spare part in equipment other than outdoor gym equipment and therefore did not satisfy the requirement of being suitable solely or principally for use with equipment under Heading 9506. It observed:
“However, on going through the list of spare parts being supplied by the applicant, we find that there is an item namely 'bearings' being supplied as spare parts for their product 'outdoor gym equipment'. In this regard, we find that the spare part 'bearings' is not an item that can be specifically used only in outdoor gym equipment but can be used as spare parts in other equipment also. For these reasons, the said item cannot be classified under sub-heading 95069190.”
The Authority therefore classified bearings under Heading 8482, covering ball, roller and other bearings. It further held that outdoor playground equipment and its spare parts attract 5% GST, comprising 2.5% CGST and 2.5% SGST. Outdoor gym equipment and its spare parts attract 18% GST, comprising 9% CGST and 9% SGST. Bearings under Heading 8482 also attract 18% GST.
Accordingly, the AAR concluded that outdoor playground equipment and its spare parts were classified under 95069990, outdoor gym equipment and its spare parts under 95069190, except bearings, which were classified under Heading 8482.
Counsel for Applicant: Pratik Parasampuria