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GST - Highlights / Catch Notes

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

Case Laws     GST

October 27, 2021

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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