https://www.taxtmi.com/forum/issue?id=113123 Parts of lithium ion batteries are classifiable under HSN 8506 9000 and therefore attract the reduced IGST rate applied to goods under HSN 8506; this aligns parts' import tariff with finished batteries and addresses the anomaly that made direct imports of complete batteries cheaper than imported parts. en-us Tue, 28 Nov 2017 12:02:52 +0530 Thu, 23 Jan 2025 15:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113123 Parts of lithium ion batteries are classifiable under HSN 8506 9000 and therefore attract the reduced IGST rate applied to goods under HSN 8506; this aligns parts' import tariff with finished batteries and addresses the anomaly that made direct imports of complete batteries cheaper than imported parts. Discussion-Forum Customs Tue, 28 Nov 2017 12:02:52 +0530 https://www.taxtmi.com/forum/issue?id=113123