In re Stemplay Labs Private Limited (GST AAR Tamilnadu)
Stemplay Labs Private Limited, a company intending to manufacture non-electronic children’s toys primarily from plastic components, with occasional use of magnets and rubber parts, recently sought an advance ruling from the Tamil Nadu Authority for Advance Ruling (AAR) regarding the Goods and Services Tax (GST) applicable to their products. The company, registered under GST since January 20, 2025, had proposed that their toys, falling under HSN code 9503 0030, should attract a 12% GST rate (6% CGST + 6% SGST), citing similar products like LEGO being taxed at this rate on online platforms.
Stemplay Labs, currently in the product development phase and having applied for a patent for its plastic toy components, aimed to produce “Made in India” toys for both domestic and international markets. The company had submitted an application to the AAR, including payment of the requisite fees.
However, in a turn of events, Stemplay Labs Private Limited formally requested the withdrawal of their advance ruling application on April 23, 2025. The company informed the AAR that the specific matter for which the ruling was sought had been resolved internally with the assistance of their tax advisors, making further clarification unnecessary.
