Case LawADVANCE RULING NO. 2
Epcos India (P.) Ltd., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Haryana
- Date:
- March 26, 2018
- Type:
- Advance Ruling
- Members:
- SANGEETA KARMAKAR AND VIJAY KUMAR SINGH
Subject
Mobile handset batteries are taxable at 12% GST when sold to handset manufacturers
Classification
Summary
The applicant sought an advance ruling on the following questions Whether the product 'Battery' for Mobile Handset' whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset…
Judgement
RECORDS OF PERSONAL HEARING - 2nd PROVISO TO SECTION 98(2) OF CGST/HGST ACT, 2017 3. During the personal hearing held on 14.03.2018, the applicant reiterated the submission made vide their application dt. 26.12.2017. DISCUSSIONS AND FINDINGS OF THE AUTHORITY 4.1 The questions raised before the Authority for Advance Ruling, have been elaborated in para 4.1 and 4.2 above. The first aspect to b…