GST on LED based luminaire in passenger coaches of Indian Railways

In re Bitcom Technologies Pvt. Ltd. (GST AAR Uttar Pradesh)

a) What is the correct classification HSN code based luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts?

Ans.  Correct classification of luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts is under chapter 9405.

b) What is the rate at which such LED lights

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