1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Schedules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Schedules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>GST Rate Clarified: External Batteries with UPS or Inverters Taxed at 18% under Schedule 3, Circular No. 163/19/2021-GST</h1> Goods under Schedule 3 are subject to IGST at 18% or CGST at 9% plus SGST/UTGST at 9%. This includes electrical transformers, static converters, and inductors, excluding chargers or charging stations for electric vehicles. A clarification was issued regarding GST rates on external batteries sold with UPS systems or inverters, as per Circular No. 163/19/2021-GST dated October 6, 2021. Amendments were made by notification no. 12/20419 IGST (Rate) effective August 1, 2019, and notification no. 43/2017 effective November 15, 2017, updating the description of applicable goods.
TaxTMI 
TaxTMI 
