GST classification of electrical transformers and converters clarifies taxable scope and exclusions, with guidance on UPS external batteries. 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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GST classification of electrical transformers and converters clarifies taxable scope and exclusions, with guidance on UPS external batteries.
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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