Case LawGUJ/GAAR/R/10/2021
I-tech Plast India Pvt.Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- January 20, 2021
- Type:
- Advance Ruling
- Members:
- Sanjay Saxena, Mohit Agrawal
Subject
Plastic toys classifiable under HSN '9503 00 30' attracting 12% GST
ClassificationInput Tax Credit
Summary
Question-1: What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST? Answer: The classification of the product ‘Plastic toys’ manufactured and supplied by the applicant is…
Judgement
The applicant M/s. I-tech Plast India pvt.ltd., Survey No. 108-109, Bhavnagar-Rajkot Highway, Shampara, Bhavnagar is engaged in the business of manufacturing and supply of toys made up of plastic and/or rubber or both wherein essentially plastic is the main component. The applicant has stated that as per their understanding, the plastic toys manufactured and supplied by the applicant would squarel…