https://www.taxtmi.com/caselaws?id=414064 The authority classified toys with electronic components as "Electronic Toys," attracting 18% GST. Despite being primarily manually operated, the presence of electronic parts for light, music, and horn led to this classification. The decision emphasized that both manual and electronic functions are integral to the toys' design and purpose, resulting in the toys falling under the category of "Electronic Toys" for GST classification. en-us Thu, 30 Sep 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414064 The authority classified toys with electronic components as "Electronic Toys," attracting 18% GST. Despite being primarily manually operated, the presence of electronic parts for light, music, and horn led to this classification. The decision emphasized that both manual and electronic functions are integral to the toys' design and purpose, resulting in the toys falling under the category of "Electronic Toys" for GST classification. Case-Laws GST Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414064