What is the appropriate classification and rate of GST applicable on supply of Plastic Toys under GST?

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Last updated: 23 April 2021
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This advance ruling clarifies the appropriate Goods and Services Tax (GST) classification and rate for plastic toys manufactured and supplied by M/s. I-tech Plast India Pvt. Ltd. The applicant sought clarification on whether their plastic toys fall under Chapter Heading 9503 and the corresponding GST rate as per Notification No. 01/2017-Central Tax (Rate). The ruling addresses the classification based on the Customs Tariff Act, 1975, and the applicable tax rates.

Court :
Gujrat AAR

Brief :
The applicant M/s. I-tech Plast India pvt.ltd., Survey No.108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar is engaged in the business of manufacturing and supply of toys made up of plastic and/or rubber or both wherein essentially plastic is the main component. The applicant has stated that as per their understanding, the plastic toys manufactured and supplied bythe applicant would squarely be eligible to be classified under Chapter Heading 9503.

Citation :
ADVANCE RULING NO. GUJ/GAAR/R/10/2021

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1 Year PLAN
1999
(Excl. of GST ₹359)

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2 Years PLAN
3499
(Excl. of GST ₹629)

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