8504 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%

Electrical transformers, static converters (for example, rectifiers) and inductors, other than charger or charging station for Electrically operated vehicles Clarification Clarification regarding GST rates applicable on External batteries sold along with UPS Systems/ Inverter. [ See para 12 of Circular No. 163/19/2021-GST dated 06.10.2021 ] ************* Note: As amended by vide notification no. 12/20419 IGST (Rate) dated 31-7-2019 w.e.f. 1.8.2019 , before it was read as, Electrical transformers, static converters (for example, rectifiers) and inductors ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 , before it was read as, Transformers Industrial Electronics; Electrical Transformer; Static Convertors (UPS)