GST on Power Bank used to charge portable devices: AAR Haryana allowed application withdrawal

In re  EPCOS India Pvt. Ltd. (GST AAR Haryana)

Question Raised- Whether 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?

Held by GST AAR Haryana

Before the applicant could be provided a personal hearing, the applicant has withdrawn their application vide their application received today i.e. 04.05.2018 and requested to drop the verification and examination of the said application.

As per request of Applicant Advance ruling under section 98 of the CGST/HGST Act 2017 ‘Dismissed as withdrawn.’

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