Chapter 95: Toys, games and sports requisites; parts and accessories thereof
NIL (Not taxable)
5% Tax bracket
12% Tax bracket
1. Sports goods other than articles and equipments for general physical exercise 
2. Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] .
3. Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods].
18% Tax bracket
1. Electronic Toys like tricycles, scooters, pedal cars etc. (including parts and accessories thereof) .
28% Tax bracket
All goods not specified elsewhere.
1. 9501, 9502 – Balnk in Tariff.
2. 9504 Video games consoles and Machines
3. 9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
4. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
5. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries].