Electric Battery Charging for Motors Classified as Supply Service; Subject to 18% GST Rate.

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Full Text of the Document

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....Scope of supply - charging of battery - activity of supply of electrical energy - The charging of electric battery is an activity amounting to supply service, i.e., ‘Battery Charging Service’ for motors. - The ‘supply of electrical energy’ and ‘service charges’ together are to be treated as ‘supply of service’. - Liable to GST @18% - AAR....