Battery for Mobile Handset- Applicability of GST Rate 12% & 28%

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

Question Raised–  Whether the product ‘Battery for Mobile Handset’ whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks?

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