Supreme Court of India seeks replies on 28% IGST plea on phone batteries

New Delhi: The Supreme Court on Friday sought responses from several mobile phone manufacturers, including local units of Samsung, LG, Vivo, and Oppo, on an appeal by the customs department seeking a higher ad valorem integrated goods and services tax (IGST) of 28% on imported lithium-ion batteries.

A bench comprising Justices JB Pardiwala and KV Viswanathan agreed to hear the appeal, which challenges a 2025 ruling of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that held a lower IGST rate of 12% applicable on imports of lithium-ion batteries used in mobile phones and tablets.