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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST rate on electronic toys set at standard rate, covering tricycles, scooters, pedal cars and their parts.</h1> Imposition of GST at 18% on electronic toys under Schedule 3 applies until 21-09-2025 and expressly covers electronic tricycles, scooters, pedal cars and their parts and accessories, treating both complete vehicles and component parts as taxable goods.

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