https://www.taxtmi.com/article/detailed?id=14759 The Tribunal held that lithium ion batteries specifically designed for and used in mobile phone manufacture satisfy the dual conditions of Entry 203 of the IGST Rate Notification and therefore attract the concessional IGST rate specified therein; it rejected the Department's attempt to import Customs Tariff classification rules and chapter notes into the IGST Notification and emphasized a literal, end use based application of the taxing entry. en-us Mon, 07 Jul 2025 08:43:43 +0530 Mon, 07 Jul 2025 08:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14759 The Tribunal held that lithium ion batteries specifically designed for and used in mobile phone manufacture satisfy the dual conditions of Entry 203 of the IGST Rate Notification and therefore attract the concessional IGST rate specified therein; it rejected the Department's attempt to import Customs Tariff classification rules and chapter notes into the IGST Notification and emphasized a literal, end use based application of the taxing entry. Articles Goods and Services Tax - GST Mon, 07 Jul 2025 08:43:43 +0530 https://www.taxtmi.com/article/detailed?id=14759