Xiaomi Technology India Private Limited ., In re
Date: August 16, 2019
Subject Matter
Power Bank merits classification under HSN 8507 as Accumulator. AAR ruling upheld.
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…
At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 (hereinafter referred to as COST Act, 2017 and KGST Act, 2017) are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean…