https://www.taxtmi.com/caselaws?id=374439 The Authority for Advance Rulings determined that the "Power Bank" in question is classified under Heading 8507 as an Accumulator rather than a Static Converter. This decision was based on the finding that the principal function of the Power Bank is to store electricity and supply it when needed, distinguishing it from devices like Uninterrupted Power Supply Systems. The ruling referenced relevant classification systems and notifications to support this classification. en-us Tue, 22 Jan 2019 00:00:00 +0530 Thu, 11 Apr 2019 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374439 The Authority for Advance Rulings determined that the "Power Bank" in question is classified under Heading 8507 as an Accumulator rather than a Static Converter. This decision was based on the finding that the principal function of the Power Bank is to store electricity and supply it when needed, distinguishing it from devices like Uninterrupted Power Supply Systems. The ruling referenced relevant classification systems and notifications to support this classification. Case-Laws GST Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374439