Classification of Goods
The Supreme Court of India held that where assessee sold mobile/cell phone with battery
charger in same packing and it did not charge any separate amount for battery charger from
customers and only amount charged was for handset, battery charger was an accessory to cell
phone and was not a part of same and was liable to tax at general rate of 12.5 per cent.
charger in same packing and it did not charge any separate amount for battery charger from
customers and only amount charged was for handset, battery charger was an accessory to cell
phone and was not a part of same and was liable to tax at general rate of 12.5 per cent.
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