Classification of goods— The applicant has sought Advance Ruling on:

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? Is it a composite supply or a mixed supply?

Held that— In the instant case, the product is a LED lamp fixture with LED light integrated into it which can function independently as garden lights. Therefore, they are classifiable under CTH 94054090 as 'others electric lamps and light fitting'.
It is seen that LED lights or fixtures including LED lamps classified under CTH 9405 are taxable to 12%.—Inventaa Led Lights Private Limited, In Re… [2020] 23 TAXLOK.COM 026 (AAR-Tamil Nadu)