Classification & GST Rate applicable on supply of Plastic Toys

In re I-tech Plast India Pvt.Ltd. (GST AAR Gujarat) Question-1: What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST? Answer: The classification of the product ‘Plastic toys’ manufactured and supplied by the applicant M/s. I-tech Plast India pvt.ltd., Survey No.108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar (as per the First Schedule to the Customs Tariff Act, 1975(51 of 1975) as well as the corresponding rate of GST (as per Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 (as amended from time to tim...