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        GST rate on electric accumulators specified under the Schedule, with clarifications for external batteries sold with UPS systems. Electric accumulators, including separators and specifically including Lithium ion accumulators (including Lithium ion power banks), are classified under the Schedule entry and attract the prescribed GST treatment; guidance also clarifies treatment of external batteries sold with UPS systems, and the entry reflects amendments that expanded or refined the description.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST rate on electric accumulators specified under the Schedule, with clarifications for external batteries sold with UPS systems.

                                Electric accumulators, including separators and specifically including Lithium ion accumulators (including Lithium ion power banks), are classified under the Schedule entry and attract the prescribed GST treatment; guidance also clarifies treatment of external batteries sold with UPS systems, and the entry reflects amendments that expanded or refined the description.


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