GST on board games applies to playing cards, chess and carom, excluding video game consoles and machines. Playing cards, chess boards, carom boards and other non-electronic board games such as ludo are classified under the relevant schedule and subject to the prescribed GST rate, with an explicit exclusion for video game consoles and machines, thereby separating electronic gaming hardware from this taxable goods entry.
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Provisions expressly mentioned in the judgment/order text.
GST on board games applies to playing cards, chess and carom, excluding video game consoles and machines.
Playing cards, chess boards, carom boards and other non-electronic board games such as ludo are classified under the relevant schedule and subject to the prescribed GST rate, with an explicit exclusion for video game consoles and machines, thereby separating electronic gaming hardware from this taxable goods entry.
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