18% GST applicable on Electronic Toys as against 12% on other Toys

In re Navbharat Imports (GST AAAR Tamilnadu) The appellants stated that they are regular importers and traders of toys from various countries, that they sell these goods in India, in retail as well as through E-Commerce platforms. They added that they also intend to manufacture these toys in India in future, that the toys proposed to be imported include both electronically operated toys as well as manually operated toys in which electronic parts were fitted for providing light, music and horn etc. The Appellant had sought Advance Ruling on the following questions: When physical force is the pr...