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of <h1>Lithium-ion accumulators taxed at 18% IGST or 9% CGST and 9% SGST/UTGST per Notification No. 25/2018.</h1> Lithium-ion accumulators, excluding batteries, such as lithium-ion power banks, are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combined Central Goods and Services Tax (CGST) rate of 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) rate of 9%. This tax rate was established by Notification No. 25/2018-Integrated Tax (Rate) effective from January 1, 2019.
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