Navbharat Imports ., In re
Date: September 30, 2021
Subject Matter
Children’s scooters, smart tricycles and kick scooters – in which physical force is the primary action but they also have electronic circuits or parts for providing lights, music, etc. should be taxed as electronic toys.
Summary
We find that in the case at hand, the products viz., Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter are designed to develop gross motor skills in as much as they are designed to use the physical force and can be enjoyed by eithe…
Note: Any appeal against the Advance Ruling order shall be filed before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-section (1) of Section 100 of CGST ACT/TNGST Act 2017 within 30 days from the date on which the ruling sought to be appealed against is communicated. At the outset, we would like to make it clear that the provisions of both the Central Goods and Ser…