A toy shop bill must separate ordinary toys from electronic ones. Since 22 September 2025, toys other than electronic toys, board games, playing cards, chess and carom boards are taxed at 5%, while electronic ride-ons, video game consoles and festive or party articles remain at 18%. The invoice should show the toy's product code, age grading, the BIS ISI licence reference where required, and whether the toy is battery-operated, so that each line carries the correct heading and rate.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a toy shop invoice needs
Electronic or non-electronic
The same type of toy, such as a ride-on car, is 5% if pedal-driven and 18% if electronic. Marking each line makes the rate choice visible and keeps the item master honest.
BIS standard mark reference
Toys sold in India must conform to Indian Standards and carry the ISI mark under the Toys (Quality Control) Order. Recording the BIS licence or CM/L number protects the shop if a toy's compliance is questioned.
Age grading
Toys carry age grading such as 3+ or 8+. Printing it reduces returns of unsuitable toys bought as gifts and shows that the shop advised the buyer correctly.
Battery inclusion
Battery-operated toys may be sold with or without batteries. Separate lines for batteries, which are not toys and carry their own rate, avoid mis-taxing them at the toy rate.
Gift wrap and gift receipt
Toys are mostly bought as gifts. A gift receipt option without prices, linked to the original invoice number, makes exchanges easy without exposing the price.
Brand and article number
Toy brands release many similar models. The article number identifies the exact set, which matters for missing-part complaints and exchanges. It also helps claim replacement parts from the brand.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
The PIB release on the 56th GST Council meeting records that GST on toys and sports goods was cut from 12% to 5%. Notification 9/2025-Central Tax (Rate) gives effect to this through an entry for toys like tricycles, scooters and pedal cars, including parts, other than electronic toys, and an entry for playing cards, chess boards, carom boards and other board games under heading 9504, all at 5%. The same notification keeps electronic toys like tricycles, scooters and pedal cars at 18%, along with video game consoles and machines of heading 9504. A toy shop must therefore classify each toy by whether it is electronic, not by its age group or price.
Festive and party articles are not toys
Heading 9505 covers festive, carnival and other entertainment articles, including party novelties and conjuring tricks, and Notification 9/2025 keeps them at 18%. Toy shops often stock birthday decorations, party poppers and Christmas articles next to toys. These must be coded under their own heading and billed at 18%, even if they are displayed in the toy section. Toy balloons made of natural rubber latex have their own 5% entry. When a party pack combines toys and decorations for one price, treat it as a mixed supply taxed at the highest rate in the pack.
BIS certification is part of compliance
The Toys (Quality Control) Order made toys for children under 14 subject to compulsory BIS certification with the ISI mark. A toy shop selling uncertified toys exposes itself to seizure and penalties under the BIS Act, quite apart from GST. While the GST invoice does not require the ISI licence number, recording it on the purchase records and, for higher-value toys, on the bill helps the shop show that it sold compliant goods. Avoid buying from suppliers who cannot show certification for the toys they sell. Keep supplier certificates on file for inspection.
Batteries and accessories
Battery-operated toys are often sold with a separate pack of batteries. Primary cells and batteries of heading 8506 are at 18%, and must be billed on their own line rather than being absorbed into a 5% toy line. Remote-control spares and chargers likewise follow their own headings. If batteries are included inside the toy's sealed retail pack and sold for one price, the toy's classification governs, but a separate counter sale of batteries is an 18% line in its own right. Keep a separate battery item code at every till.
Common billing mistakes
✕Billing electronic ride-on cars and remote-control toys at 5% along with ordinary toys after the September 2025 change. on the same bill.
✕Coding party decorations and festive novelties as toys at 5% instead of heading 9505 at 18%. simply because they sit in the toy aisle.
✕Selling imported or unbranded toys without the BIS ISI mark, which risks seizure regardless of correct GST billing. at the shop.
✕Folding separately sold batteries into the toy line so they are taxed at 5% instead of 18%. on the same bill.
Toy shop GST invoice: FAQ
What is the GST rate on toys?
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From 22 September 2025 toys other than electronic toys are taxed at 5%, down from 12%. Board games, playing cards, chess and carom boards are also at 5%. Electronic toys such as battery-operated ride-ons and video game consoles remain at 18%.
Is a remote-control car taxed as an electronic toy?
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A remote-control car runs on an electric motor with electronic control and is generally treated as an electronic toy, so it should be billed at 18%. When in doubt, follow the classification on your supplier's invoice and keep a note of how you classified similar products.
Do toys need an ISI mark to be sold in India?
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Yes. Under the Toys (Quality Control) Order, toys for children under 14 must conform to Indian Standards and carry the BIS standard mark. Shops should buy only certified toys and can record the licence details for higher-value items, though GST law itself does not require it on the invoice.
Can a toy shop give a gift receipt without prices?
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Yes. The tax invoice with prices must still be issued to the buyer, but the shop can print a separate gift receipt that lists items without prices and quotes the invoice number. It is a convenience document, not a tax invoice, and supports exchanges by the recipient.