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        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.

        <h1>GST classification of electrical transformers and converters clarifies taxable scope and exclusions, with guidance on UPS external batteries.</h1> GST classification applies 18% under Schedule 3 to electrical transformers, static converters (for example, rectifiers) and inductors, excluding chargers or charging stations for electrically operated vehicles; administrative clarifications address external batteries sold with UPS/Inverter and notification amendments have revised the tariff wording.

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