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GST - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Classification - Power Bank - the principal function of the said ...


Power Banks Are Classified as Accumulators, Not Static Converters, Under Heading 85 07 per GST Case Laws.

February 1, 2019

Case Laws     GST     AAR

Classification - Power Bank - the principal function of the said Power Bank remains the same i.e storing and supplying of electric energy and ‘hence the said product merits classification of the heading 85 07. as an accumulator and not as Static Converter.

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