Tamil Nadu AAR ruled that 18 percent GST applicable on Electronic Toys as against 12 percent on other Toys

Last updated: 29 October 2021

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The Tamil Nadu Authority for Advance Ruling (AAR) has determined that toys which incorporate electronic components, such as lights and music, are classified as 'Electronic Toys' and are subject to an 18% GST rate. This ruling applies even if the primary function of the toy involves physical action, like scooters or ride-on vehicles. The AAR found that the combination of physical activity and electronic features means these items fall under the higher GST bracket.

Court :
Tamil Nadu Authority for Advance Ruling

Brief :
In M/s Navbharat lmports [ORDER No.35/ARA/2021 dated September 30, 2021], M/s Navbharat lmports("the Applicant") has sought an advance ruling on the issue that when Physical force is the primary action of a toy and if the light and the music are ancillary to it, then whether it is to be classified under Electronic Toys or other than Electronic Toys.

Citation :
ORDER No.35/ARA/2021 dated September 30, 2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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