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GST - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Classification of goods - four toys in which physical force is ...


Children's Scooters and Ride-ons Classified as Electronic Toys for GST; 9% CGST and SGST Apply.

October 27, 2021

Case Laws     GST     AAR

Classification of goods - four toys in which physical force is the primary action and have electronic circuits/parts for providing light, music, horn etc arc ‘electronic toys’ - The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is CGST @ 9% and SGST @ 9% - AAR

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