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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Classification of goods - Power Bank - the battery combined with the charge management system and the voltage boost convertor constitute the Power Bank to perform the function of storing electrical energy and discharging it to the connected device when required - the mere fact that there is a converter in the Power Bank will not make it a Static Converter - it is classifiable as an accumulator under Chapter heading 85.07 - GST @ 28%

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