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Power Bank having Lithium-ion battery is classified as an ‘Accumulator’ taxable @ 18%, otherwise @ 28% GST

August 21, 2019[2019] 108 259 (AAAR-KARNATAKA)

GST : Where appellant Xiaomi is trading 'Power Bank' whose principal function is to store electric energy and supply when required, power bank traded by appellant is not static convertor but is classifiable as an accumulator under Chapter Heading 8507

(Xiaomi Technology India (P.) Ltd., In re [2019] 102 28 (AAR - Karnataka) affirmed.)

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