Goods & Services Tax
Advance Rulings

Advance Rulings

10
Haryana
EPCOS India Pvt. Ltd.
Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description "Parts for manufacture of Telephones for cellular networks or for other wireless networks"?
97(2)(a)
Advance Ruling No.2
2018-03-26