Nano Rechargeable LED Torch Light classifiable under Chapter Head 8513

In re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh)

The product in question is essentially a Rechargeable LED Torch Light (as also mentioned on the packing of the product provided by the applicant). It comes equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose. The product, thus, unquestionably merits classification under 85131010 of the GST Tariff.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MADHYA PRADESH

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