https://www.taxtmi.com/article/detailed?id=9607 The investigation concluded that Section 171 of the CGST Act was not attracted because the power bank supplies were classified under the HSN entry for lithium-ion batteries attracting the lower rate, and the notification cited by the complainant did not alter the tax rate applicable to those classified supplies; the probe was confined to anti profiteering assessment and did not re-open HSN classification issues. en-us Thu, 31 Dec 2020 13:42:12 +0530 Thu, 31 Dec 2020 13:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9607 The investigation concluded that Section 171 of the CGST Act was not attracted because the power bank supplies were classified under the HSN entry for lithium-ion batteries attracting the lower rate, and the notification cited by the complainant did not alter the tax rate applicable to those classified supplies; the probe was confined to anti profiteering assessment and did not re-open HSN classification issues. Articles Goods and Services Tax - GST Thu, 31 Dec 2020 13:42:12 +0530 https://www.taxtmi.com/article/detailed?id=9607