The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is 18%.
Classification of Goods- In the instant case, applicant has sought Advance Ruling on the following question:
When Physical force is the primary action of a toy and if the light and the music arc ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys”
To sum up on the facts of the case, it is seen that the applicant arc trading the ‘toys’, viz., Children’s Scooter, Smart Tri-cycle, Activity Ride-on and Kick Scooter, which they have been considering as ‘Toys - Other than Electronic’ and has applied the rate as specified under Sl.No. 228 of Schedule-II of the Rate Notification. These toys are advertised to help the Kids to develop the motor skills.
we find that in the case at hand, the products are designed to develop gross motor skills in as much as they are designed to use the physical force and can be enjoyed by either pedaling, or by pushing with the leg and also fine motor skills like blinking, discrete tasks of switching on/off the music:/light etc provided through the inbuilt electronic circuit, powered with the electrical energy (battery)/ induction force. Both the functions of the toys are targeted to develop a certain skill while amusing the child playing with it. Therefore, we hold that the products in hand are ‘Electronic Toys’ and the applicable GST Rate is as per Sl.No. 440 of Schedule-III of the Rate Notification.
Held that- The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is 18%.
The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is 18%.
Classification of Goods- In the instant case, applicant has sought Advance Ruling on the following question:
When Physical force is the primary action of a toy and if the light and the music arc ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys”
To sum up on the facts of the case, it is seen that the applicant arc trading the ‘toys’, viz., Children’s Scooter, Smart Tri-cycle, Activity Ride-on and Kick Scooter, which they have been considering as ‘Toys - Other than Electronic’ and has applied the rate as specified under Sl.No. 228 of Schedule-II of the Rate Notification. These toys are advertised to help the Kids to develop the motor skills.
we find that in the case at hand, the products are designed to develop gross motor skills in as much as they are designed to use the physical force and can be enjoyed by either pedaling, or by pushing with the leg and also fine motor skills like blinking, discrete tasks of switching on/off the music:/light etc provided through the inbuilt electronic circuit, powered with the electrical energy (battery)/ induction force. Both the functions of the toys are targeted to develop a certain skill while amusing the child playing with it. Therefore, we hold that the products in hand are ‘Electronic Toys’ and the applicable GST Rate is as per Sl.No. 440 of Schedule-III of the Rate Notification.
Held that- The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is 18%.