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8507 - GST - Goods - Rates of Tax - Schedule 4 - IGST @ 28% or CGST @ 14% + SGST / UTGST @ 14%Extract 320 [ Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 356 [ and other Lithium-ion accumulators including Lithium-ion power banks ]] Clarification Clarification regarding GST rates applicable on External batteries sold along with UPS Systems/ Inverter. [ See para 12 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Notes: As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019 , before it was read as, Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery ************* Notes: As amended by Notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 , before it was read as, Electric accumulators, including separators therefor, whether or not rectangular (including square)
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