Case LawAdvance Ruling No. KAR/AAAR/02/2019
Xiaomi Technology India Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Karnataka
- Date:
- August 16, 2019
- Type:
- Advance Ruling
Subject
Power Bank merits classification under HSN 8507 as Accumulator. AAR ruling upheld.
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
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…