8507
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
320[Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 356[and other Lithium-ion accumulators including Lithium-ion power banks]]
Clarification
* Clarification regarding GST rates applicable on External batteries sold along with UPS Systems/ Inverter. [ See para 12 of Circular No. 163/19/2021-GST dated 0
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