Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Rate of VAT on cell phone battery charger - Charger is sold as ...

VAT and Sales Tax

December 5, 2015

Rate of VAT on cell phone battery charger - Charger is sold as composite package along with cell phone - mobile/cell phone charger is an accessory to cell phone and is not a part of the cell phone - HC

View Source

 


 

You may also like:

  1. Rate of Vat on cell phone battery charger - It cannot be held that charger is an integral part of the mobile phone making it a composite good - SC

  2. Mobile Battery Chargers (MBC), cannot be treated as part of the Mobile Phones itself and they are mere accessories of the Mobile Phone and are to be taxed separately...

  3. Effective BCD rate on parts of power bank of Lithium ion and Battery pack of cellular mobile phones

  4. Import of batteries to be used for manufacture of mobile handsets and similar phones - Availment of concessional rate of duty - demand set aside - AT

  5. Mobile phone battery is a part or component of the mobile handset because without a battery, the mobile handset cannot function. Such being the position, the...

  6. Rate of tax on mobile charger - The charger is admittedly neither classified nor priced separately on the package. It is also not invoiced separately. The MRP is of the...

  7. GST Rates - HSN Code - Battery for mobile handsets falls under heading 8506 and attracts 28% GST.

  8. Levy of anti-dumping duty - complete battery cell - import of various items for manufacturing of dry battery cells - Not liable to anti dumping duty - Revenue directed...

  9. Import of battery for cellular phone - the battery has to be considered as accessory, if not part/component, of cellular phone and consequently, the benefit of the...

  10. Rechargeable battery and battery charger - manufacture - marketability - principal activity/processes carried out by the applicant are in the nature of packing and...

 

Quick Updates:Latest Updates