Classification of Goods — The Applicant intends to trade and/or manufacture/ assemble solar LED Torch, used generally in agriculture/ rural area. Such torch has internal assembly to charge battery through solar panel and also with AC adaptor, solar panel is also provided. Sometimes it is supplied without solar panel, but with solar charging socket. Authority Ruled; ”The product Nano Rechargeable LED Torch Light is classifiable under Chapter Head 8513 presently attracting GST @18%“; ”LED Torches will not be entitled to concessional rate of GST @5% under Sr.No.234 of Schedule-I to Notification No.01/2017-CT(Rate) dtd.28.06.2017 as the same is not a Solar Based Device“. — Prakash Chand Jain, In Re… [2019] 12 TAXLOK.COM 108 (AAR-Madhya Pradesh)