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