Tamil Nadu AAR ruled that 18% GST applicable on Electronic Toys as against 12% on other Toys

In re Joshna Chandresh  Shah (GST AAR Tamilnadu)

In M/s Navbharat Imports [ORDER No.35/ARA/2021 dated September 30, 2021], M/s Navbharat Imports (Applicant) has sought an advance ruling on the issue that when Physical force is the primary action of a toy and if the light and the music are ancillary to it, then whether it is to be classified under Electronic Toys or other than Electronic Toys.

Factually, the Applicant is

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