Navbharat Imports ., In re
Date: January 13, 2022
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
In the case of appellants, it is apparently clear that all the four products contain electronic components irrespective of its usage, the said goods would fail to fall under serial number 228 of schedule II to the Notification No. 1/2017 Central Tax…
At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are the same except for certain provisions. Therefore,, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act,2017 would also mean a reference to the same provisions under the…