Case Law Details
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 Notification no 01/2017-C.T. (Rate) dated 28.06.2017 as amended and 6% SGST as per S. No. 226 of Schedule-ll of G O. (M.S.) No. 62 dated 29.06.2017 as amended.
2. Is it a composite supply or a mixed supply?
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU
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