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Power Bank classifiable under Heading 8507 as Accumulator: AAAR Karnataka
Case Law Details
- Case Name
- In re Xiaomi Technology India Private Limited (GST AAAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Karnataka, Advance Rulings
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In re Xiaomi Technology India Private Limited (GST AAAR Karnataka)
In this case, we find that the Power Banks consists of not only the Lithium-ion Polymer battery but also the circuitry such as ‘charge management system’ and ‘voltage boost converter’. All the components together make up the Power Bank. Admittedly, it is not the battery alone which makes up a Power Bank. The battery combined with the charge management system and the voltage boost convertor constitute the Power Bank. All three components work in tandem to perform the function of storing e...
