Supply of UPS with battery is a composite supply: AAAR

By Editor3 Goods and Services Tax Judiciary July 25, 2018

Case Name: In re Switching Avo Electro Power Limited (GST AAAR West Bengal)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAAR, AAR West Bengal, Advance Rulings

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Advertisement In re Switching Avo Electro Power Limited (GST AAAR West Bengal) Whether UPS with battery is a composite supply? There is no denying of the fact that an in-built battery of static converter (UPS) is part and parcel of the uninterrupted power supply system and is covered under Tariff Head 8504 and intra-State supply thereof attracts tax under GST Act as per rate applicable to goods enumerated under Schedule III of Tax-Rate Notification(s), vide serial No. 375, but the situation changes when storage battery or electric accumulator is supplied separately irrespective of whether ...

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