LED stem classifiable under CTH 94054090; 12% GST Payable

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu)

What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit?

Supply of ‘LED stem (long bulb) i:e. outdoor lighting fixtures with LED integrated inside them, by the applicant is classifiable under CTH 94054090 and is taxable at the rate of 6% CGST vide Sl.No. 226 of Schedule-ll of Please become a Premium member. If you are already a Premium member, login here to access the full content.