GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]
The company had planned to manufacture and supply plastic toys with occasional magnets and rubber parts, classified under HSN 9503 0030 attracting 12% GST.
The Tamil Nadu bench of Authority of Advanced Ruling (AAR) disposes of the Goods and Service Tax ( GST ) application on non-electronic children’s toys as withdrawn after an internal resolution.
The applicant, Stemplay Labs Private Limited, based in Thiruvanmiyur, Chennai, planned to manufacture and supply non-electronic children’s toys, mainly made of plastic with occasional use of magnets and rubber parts. They stated that the toys fell under HSN 9503 0030, attracting 12% GST (6% CGST + 6% SGST), similar to other toy products like LEGO available online.
The company had registered under GST with GSTIN 33ABOCS4796B172 w.e.f. 20.01.2025 and paid application fees of Rs.5,000/- each under Rule 104 of the CGST and SGST Rules, 2017.
The applicant indicated that they were in the product development phase and had applied for patents for their toy components with the Indian Patent Office. The toys were intended to be “Made in India” products, for sale domestically and internationally. They confirmed that the toys were non-electronic and submitted samples and component details with the application.
Later, through a letter dated 23.04.2025, the applicant informed that the matter for which the advance ruling was sought had been resolved internally with the help of tax advisors. Accordingly, they decided to withdraw the application and not proceed further.
The AAR Authority consisting of C Thiyagarajan (CGST) and B.Suseel Kumar (SGST) noted the applicant’s letter dated 23.04.2025, in which they withdrew their advance ruling application and decided not to proceed further. The Authority considered the request and disposed of the application as withdrawn without examining the merits or detailed facts of the case.
Accordingly, the advance ruling application submitted by the applicant on 10.03.2025 was treated as withdrawn in line with the applicant’s request.
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