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NAVBHARAT IMPORTS
(Authority for Advance Ruling, Tamilnadu)

Hon'ble Judges:

T.G. VENKATESH
TMT K. LATHA
Pet. Counsel
---
Res. Counsel
---

Petitioner / Applicant

NAVBHARAT IMPORTS
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Tamilnadu

Date Sep 30, 2021
Order No.

TN/35/ARA/2021

Citation

2021(9) TAXREPLY 5110
Original Order
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ORDER

M/s. Navbharat Imports, B-3,32/34, Golden Primrose Apartments, Saravana Street, T.Nagar, Chennai-600017 (hereinafter called the ‘Applicant’) arc registered under the GST Vide GSTIN 33AAKYS4623H1ZN. They have 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” The Applicant has submitted the copy of application in Form GST ARA - 01 and also submitted a copy of Challan evidencing payment of application fees of ₹ 5,000/- each under sub-rule (1) of Rule 104 of CGST rules 2017 and SGST Rules 2017. 2.1. The applicant has stated that they are regular importers and traders of toys from various countries, they sell these goods in India, in retail as well as through E--Commerce platforms. They also intend to manufacture these toys in India in future. The t....

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