UPSS – Again a broken system under GST!

by | Oct 28, 2021 | Articles

NITYA Tax Associates is pleased to present their recent write-up in the ‘Article’ series on trending indirect tax issues. A gist of the next article is as under:

Article 80 – “UPSS – Again a broken system under GST!” 

Classification of UPS system has been a matter of dispute under the erstwhile indirect tax regime. The introduction of GST clenched the UPS industry again with the same issue of classification, this time along with complexities of composite and mixed supply as well. The Appellate Authority for Advance Ruling in the case of Switching AVO Electro Power Limited, 2018-VIL-02-AAAR held the supply of UPS with battery to be a mixed supply. Lately, GST Council issued a clarification vide Circular No. 163/18/2021-GST dated October 6, 2021 attempting to clarify rate on such supplies.

Through this article, Our Associate Director, Mr. Gaurav Narula and Senior Associate, Ms. Lipika Rustgi have examined the Circular in detail and tried sharing their analysis.

Please click on the below link to read our latest article titled UPSS – Again a broken system under GST!”.

NITYA I UPSS – Again a broken system under GST! I Indirect Tax I Article 80