https://www.taxtmi.com/caselaws?id=800196 DC-to-DC converters, which convert direct current between voltage levels, are static converters under Customs Tariff Item 8504 40. They fall within Sl. No. 375 of Schedule III to Notification No. 1/2017-Integrated Tax (Rate), dated 28 June 2017, and attract IGST at 18% when that notification governed the import assessment. A later notification harmonising the IGST rate applies prospectively and does not alter the assessment under the notification in force on the import date. en-us Mon, 27 Jul 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800196 DC-to-DC converters, which convert direct current between voltage levels, are static converters under Customs Tariff Item 8504 40. They fall within Sl. No. 375 of Schedule III to Notification No. 1/2017-Integrated Tax (Rate), dated 28 June 2017, and attract IGST at 18% when that notification governed the import assessment. A later notification harmonising the IGST rate applies prospectively and does not alter the assessment under the notification in force on the import date. Case-Laws Customs Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800196