Gst rate

Rate / HSN codes 766 views 5 replies
luminous battery
Replies (5)
Electrical Parts & Electronics (2) Carbon electrodes (inserted w.e.f : carbon brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes) 8545 18 28/06/2017   85451100, 85451900, 85452000, 85459010, 85459020, 85459090
Brushes [85452000] and goods under 8545 (including arc lamp carbon and battery carbon) 8545 18 14/11/2017   85451100, 85451900, 85452000, 85459010, 85459020, 85459090
Luminous LM 18075 150ah from Asansol wb

rate 18%

but i have paid 28%(14%CGST nd 14%SGST)
could you mention the invoice date and then code to confirm the matter.

GST on inverter Batteries comes under hsn code 8507 and under 28% GST slab while home ups comes under 8548 HSN code and are under 18% GST slab.

Recommendations made On GST Rate changes by the GST Council as per discussions in its 23rd Meeting on 10th November, 2017 held at Guwahati. Inverter Battery and UPS is covered under 18% of GST as per government decisions.


CCI Pro

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