Case LawAdvance Ruling No. KAR ADRG 01/2019
Xiaomi Technology India Private Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- January 22, 2019
- Type:
- Advance Ruling
Subject
Power Bank merits classification under HSN 8507 as Accumulator
Classification
Summary
The Applicant claims to be primarily engaged in trading of electrical and electronic goods such as Mobile Phones, Power Banks etc. The applicant sought to know whether the “Power Bank”, traded by the Applicant, is classifiable under Headi…
Judgement
1. M/s Xiaomi Technology India Private Limited, Orchid – Block E, Embassy Tech Village, Devarabisanahahalli, Marathalli Outer Ring Road, Bangalore – 560 103 having GSTIN number 29AARCS5667D1ZQ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 , KGST Act, 2017 & IGST Act, 2017 read with Rule 104 of CGST Rules 2017 & KGST Rules 2017, in form GST ARA…