https://www.taxtmi.com/caselaws?id=418855 The AAAR dismissed the appeal regarding GST classification of toys with electronic components. The authority held that toys containing any electronic components, regardless of whether electronics are primary or ancillary functions, cannot be classified under serial number 228 of schedule II (lower tax rate) but must fall under serial number 440 of schedule III, attracting 18% GST. The ruling clarified that physical force being the primary action with light/music as ancillary features does not exempt electronic toys from higher tax classification. en-us Thu, 13 Jan 2022 00:00:00 +0530 Tue, 01 Apr 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418855 The AAAR dismissed the appeal regarding GST classification of toys with electronic components. The authority held that toys containing any electronic components, regardless of whether electronics are primary or ancillary functions, cannot be classified under serial number 228 of schedule II (lower tax rate) but must fall under serial number 440 of schedule III, attracting 18% GST. The ruling clarified that physical force being the primary action with light/music as ancillary features does not exempt electronic toys from higher tax classification. Case-Laws GST Thu, 13 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418855