Case Law Details
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 strength of the battery, make of a battery or number of batteries is not unique to UPS but it varies as per power requirement of the customer.
The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply.
FULL TEXT OF RULING BY WEST BENGAL APPELLATE AUTHORITY FOR ADVANCE RULING Please become a Premium member. If you are already a Premium member, login here to access the full content.
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 .