GST Rate on Power Banks Left Undecided in Haryana Advance Ruling
The Haryana GST authority dismissed a power bank classification application after the company chose to withdraw its request before hearing.
- Ruling
- HAR/HAAR/R/2017-18/9 dated 04.05.2018
- Dated
- 04 May 2018
- Authority
- Authority for Advance Ruling
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- EPCOS India asked if power banks fall under HSN heading 8504.
- The company asked if power banks attract 18% GST.
- The company withdrew its application before the hearing took place.
- The authority dismissed the case without deciding the tax rate.
In short
EPCOS India planned to manufacture power banks for mobile phones and tablets in India. The company filed an application with the Haryana Authority for Advance Ruling to confirm whether power banks are classified under HSN heading 8504 as static converters taxed at 18% Goods and Services Tax (GST). However, before the official personal hearing was conducted, the company submitted a written request to withdraw its application.
What has changed
How it worked before
Businesses selling power banks faced uncertainty over whether to classify them under HSN 8504 as static converters at 18% GST or under another electrical equipment heading.
What has changed
Nothing changed regarding tax rates or HSN classification. The Haryana Authority for Advance Ruling issued order HAR/HAAR/R/2017-18/9 dismissing the case as withdrawn without examining the legal merits or giving a ruling on the applicable GST rate.
Who this affects
Electronics manufacturers, importers, and retail businesses in India selling power banks or portable device chargers.
An example
A mobile accessories seller in Haryana wants to check if power banks attract 18% GST under HSN 8504. They find order HAR/HAAR/R/2017-18/9 and assume 18% GST is approved by the government. However, because the case was dismissed as withdrawn without a decision, the document provides no legal protection or official clarification for their business.
What you should do
Do not rely on this order to fix your GST rate on power banks, as no legal decision was rendered. Remember that an advance ruling binds only the specific business that asked the question and its tax office anyway. If you need tax certainty for your products, you must consult a tax professional or apply for your own advance ruling.
If you do nothing
If you assume this order confirms an 18% GST rate for power banks, you risk using an unverified tax rate. If a tax officer audits your business and decides a different HSN code or higher tax rate applies, you could face tax recovery demands along with interest and financial penalties. You cannot present a withdrawn application as legal defense.
The terms explained
- advance ruling
- An official decision by tax authorities given to a specific business explaining how GST law applies to their tax question.
- HSN code
- An international numbering system used under GST to classify goods and fix their tax rates.
- static converter
- An electrical device that changes direct current to alternating current or vice versa without using moving parts.
- dismissed as withdrawn
- The closing of a legal case because the applicant asked to cancel their request before a final decision was made.
The ruling in detail
Authority for Advance Ruling
M/s EPCOS India Pvt. Ltd.
HAR/HAAR/R/2017-18/9 dated 04.05.2018 · Haryana
Questions before the authority
- Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors” attracting GST rate of 18% (CGST 9%, SGST 9% or IGST 18%) as mentioned under Serial No. 375 of Schedule-III, on Page No. 53, of notification no 1/2017 – Central tax (Rate) dated 28.06.2017 as amended vide notification no. 41/2017 – Central Tax (Rate) dated 14th November, 2017.
Facts
The applicant, a subsidiary of EPCOS AG Germany, planned to commence production of power banks used for charging portable electronic devices such as mobile phones and tablets in India. It filed an advance ruling application seeking clarity on the classification and applicable GST rate for power banks under Heading 8504. Prior to the scheduled personal hearing, the applicant submitted a request to withdraw the application.
Ruling
The advance ruling application was **dismissed as withdrawn** based on the applicant's request. No ruling was rendered on the merits of the classification or applicable tax rate.
Reasoning
Before the personal hearing could be conducted, the applicant submitted a written application stating that they wished to withdraw their request for an advance ruling. The concerned officer submitted comments agreeing to the request for withdrawal. Consequently, the Authority allowed the request and dismissed the matter without examining the legal merits under section 98 of the CGST/HGST Act, 2017.
Provisions relied on
- Section 97(2) of CGST/HGST Act, 2017
- Section 98 of CGST/HGST Act, 2017
- Notification No. 1/2017-Central Tax (Rate)
- Notification No. 41/2017-Central Tax (Rate)
For the practitioner
This order carries **no legal precedent** regarding the GST classification or rate for power banks under HSN 8504 as the application was procedurally dismissed upon withdrawal.
Source
This is a summary prepared from the published order, which is a scanned document. It is a reading aid and not the authority: where the two differ, the order governs. Verify every provision against the original before relying on it.
Original order: https://www.gstcouncil.gov.in/sites/default/files/AAR/haryana-ar_09_2018-19_dt.04.05.18_eipl_0.pdf
Legibility of the scan, as read: high.
Prepared 17-10-2026.
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