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    <description>Buyer classified a plastic toy under HSN 95037010 at a lower GST rate; respondent corrected the tariff to HSN 95030090, indicating the applicable GST for plastic toys under HSN 95030090 is a combined levy of two components (reported as 6%+6%), yielding an effective 12% tax incidence.</description>
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      <description>Buyer classified a plastic toy under HSN 95037010 at a lower GST rate; respondent corrected the tariff to HSN 95030090, indicating the applicable GST for plastic toys under HSN 95030090 is a combined levy of two components (reported as 6%+6%), yielding an effective 12% tax incidence.</description>
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