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Correct classification of luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts is under Chapter 9405. And LED lights shall attract to 6% CGST and 6% SGST.

Classification of goods— The applicant intends to manufacture and supply of goods 'LED based luminaire' for passenger coaches of Indian Railways. The applicant in his application has raised following issues for determination by the Authority - (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? (b) What is the rate at which such LED lights shall attract GST under Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017? Held that— Electrical machinery or equipment (Chapter 85) and lamps or lighting fitting of Heading 9405 whether or not indefinable as for the goods of said Sections, cannot be treated as 'parts' and 'parts and accessories' of any vehicles, Aircraft, Vessels and Associated Transport Equipment. Correct classification of luminaire in passenger coaches of Indian Railways which exclusively works on electric supply of 110/127 Volts is under Chapter 9405. LED based luminaire used in passenger coaches of Indian Railways should be classifiable under Chapter 9405 of the GST Tariff and the taxpayer have to pay CGST @ 6% in terms of Sr. No. 226 of Schedule-II of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017
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