Case Law Details
Case Name : In re Mr. Ravi Raghavan (GST AAAR West Bengal)
Related Assessment Year :
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In re Mr. Ravi Raghavan (GST AAAR West Bengal)
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 under a single contract or a separate contract.
The Appellant in fact submitted that...
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from th artcicle it is seen that ups is separate and battery is separate and have to be taxed separately.
what about tyre and tube when bought together at single price.there are many items like that .