Battery Packs Imported To Manufacture Phones Fall Under 12% GST Category: CESTAT Allows Samsung’s Appeal
The Customs, Excise & Service Tax Appellate Tribunal at Delhi has held that lithium-ion batteries used for the manufacture of cellphones as much as March 31, 2020 would entice 12% GST. A Bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) added that if lithium-ion batteries weren’t used within the manufacture of…