https://www.taxtmi.com/caselaws?id=364111 The batteries for mobile handsets, when sold to mobile handset manufacturers, are classified under heading 85 as "Parts for manufacture of Telephones for cellular networks or for other wireless networks," attracting a GST rate of 12%. On the other hand, when these batteries are sold to customers other than mobile handset manufacturers, they are classified under heading 8507 as "Electric accumulators," attracting a higher GST rate of 28%. en-us Mon, 26 Mar 2018 00:00:00 +0530 Mon, 03 Mar 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364111 The batteries for mobile handsets, when sold to mobile handset manufacturers, are classified under heading 85 as "Parts for manufacture of Telephones for cellular networks or for other wireless networks," attracting a GST rate of 12%. On the other hand, when these batteries are sold to customers other than mobile handset manufacturers, they are classified under heading 8507 as "Electric accumulators," attracting a higher GST rate of 28%. Case-Laws GST Mon, 26 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364111