https://www.taxtmi.com/caselaws?id=406442 The plastic toys manufactured and supplied by the applicant are classified under Tariff Item 9503 00 30, attracting a GST rate of 12% (6% CGST + 6% SGST). The applicant cannot claim Input Tax Credit for CGST-SGST charged separately in debit notes issued in the financial year 2020-21 for transactions that occurred in the financial year 2018-19. The claim must adhere to the timelines specified in sub-section (4) of Section 16 of the CGST Act, 2017. en-us Wed, 20 Jan 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406442 The plastic toys manufactured and supplied by the applicant are classified under Tariff Item 9503 00 30, attracting a GST rate of 12% (6% CGST + 6% SGST). The applicant cannot claim Input Tax Credit for CGST-SGST charged separately in debit notes issued in the financial year 2020-21 for transactions that occurred in the financial year 2018-19. The claim must adhere to the timelines specified in sub-section (4) of Section 16 of the CGST Act, 2017. Case-Laws GST Wed, 20 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406442