Page 134 - GSTL_6th August 2020_Vol 39_Part 1

60 GST LAW TIMES [ Vol. 39
2020 (39) G.S.T.L. 60 (A.A.R. - GST - T.N.)

BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST,
TAMIL NADU
Ms. Manasa Gangotri Kata, Member (CGST) and
Thiru Kurinji Selvaan V.S., Member (TNGST)
IN RE : INVENTAA LED LIGHTS PVT. LTD.
Order No. 21/AAR/2020, dated 24-4-2020 in Application Sl. No. 22/2019
LED bulb with fittings - Manufactured and supplied by assessee as
single unit - Products can be used independently as they are integrated LED
where the LED lamp is integrated into fixtures - Product with various models
and different designs meant for use in outdoors such as gardens, etc. - Supply,
a single supply - Product not classifiable under HSN Code 8539 but under
HSN Code 9405 40 90 as ‘others electric lamps and light fitting’ - Taxable to 6%
CGST vide Sl. No. 226 of Schedule-II to Notification No. 1/2017-C.T. (Rate) as
amended and 6% SGST as per Sl. No. 226 of Schedule-II to G.O. (M.S.) No. 62
as amended. [paras 7.3, 8.1, 8.2, 9, 11]
Ruling in favour of assessee
[Order]. - M/s. Inventaa LED Lights Private Limited No. 7A, Leo Indus-
trial Estate, 2nd Floor, Pallikaranai, Chennai 600 100. (hereinafter called the Ap-
plicant) is engaged in manufacturing and trading of high-quality Outdoor and
Indoor LED Lights with fittings. They are registered under GST with GSTIN
33AAECI1643Q1ZD. The applicant has sought Advance Ruling on :
What is the applicable GST Tariff code and GST rate for the supply of pa-
tent-applied LED stem (long bulb) with fittings when both are manufac-
tured in the applicant’s factory and supplied as a single unit? Is it a com-
posite supply or a mixed supply?
The Applicant has submitted the copy of application in Form GST ARA-01 and
also submitted a copy of Challan evidencing payment of application fees of
Rs. 5,000/- each under sub-rule (1) of Rule 104 of CGST Rules, 2017 and SGST
Rules, 2017.
2.1 The applicant is engaged in the design, manufacture and supply of
LED Lights of various applications in wide range of sizes and voltage with fix-
tures and fittings where the fixtures and fittings are made up of Plastic, Alumin-
ium, Steel or a combination thereof. The applicant has stated that they have de-
veloped a LED Stem (Long bulb) which has a 360-degree light output and at the
same time saves power up to 60% in comparison to the CFL bulb, whereas the
conventional LED bulb delivers only 180-degree light output. It can be fitted into
a B22 or E27 holder. 70% of the raw materials are manufactured indigenously
and 30% are imported from China and the manufacturing is done in-house. The
applicant has named the product as LED stem (long bulb) and has applied for
the patent of the technology involving manufacturing of LED stem (long bulb)
which has the feature of 360-degree light output.
2.2 The LED stem (long bulb) consists of various electronic compo-
nents, a High graded UV protected polycarbonate body and a base. They are in-
tended to be fitted into a lighting fixture and serve for area lighting and the com-
ponents of the LED bulb manufactured by the applicant is as below :

GST LAW TIMES  6th August 2020  134