2018 (7) TMI 1262 – AUTHORITY FOR ADVANCE RULINGS HARYANA – TMI – Classification of goods – Power Bank – Whether the product power bank which is used to charge portable devices can be classified under heading 8504 attracting GST rate of 18%? – Held that:- The comments of the concerned officer were sought under section 98 (1) of the Act ibid, but before the applicant could be provided a personal hearing, the applicant has withdrawn their application vide their application received today i.e. and requested to drop the verification and examination of the said application – application dismissed as withdrawn. – HAR/HAAR/R/2017-18/9 Dated:- 4-5-2018 – Viiaj Kumar Singh. (Member) (In Application No.: 9, dated 23.02.2018) Viiaj Kumar Singh. (Mem
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r the product power bank which is used to charge portable devices can be classified under heading 8504 – having description Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors attracting GST rate of 18% (CGST 9%, SGST 9% or IGST 18%) as mentioned under Serial No. 375 of Schedule-III, on Page No. 53, of Notification No 1/2017-Central tax (Rate) dated 28.06.2017 as amended vide notification no. 41/2017-Central Tax (Rate) dated 14th November, 2017. The comments of the concerned officer were sought under section 98 (1) of the Act ibid, but before the applicant could be provided a personal hearing, the applicant has withdrawn their application vide their application received today i.e. and requested to drop the ver
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