Page 137 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : INVENTAA LED LIGHTS PVT. LTD. 63
Inventaa Mouldings; Category C- GST Invoice of Inventaa LED Lights, Old Bro-
chures and Central Excise Returns. In the written submissions, they had stated
that :
 their company (earlier known as Inventaa LED Innovation Private
Limited) was started in the year 2016; they have been into the simi-
lar line of business since 2006 by name of Inventaa Mouldings; that
Since 2006, they were manufacturing Garden Light enclosures with
the use of Polycarbonate and Stainless steel; that during that time,
CFL Bulbs were in use so the customers could purchase the bulb
separately from the market and fit into their enclosures and use as
Garden Lights. Later in the Year 2015-16, the availability of CFL
bulbs reduced in the market due to environmental regulations im-
posed by Government; that sale of Garden Light enclosures had re-
duced drastically and to overcome this issue, they started fitting
PCB based LED inside the garden lights and due to the reasons like
Non-360 Degree Lighting, Failure due to Water, Insects, Less Light
output they were not able to fully satisfy the customer require-
ments.
 the aim of starting a new company was to launch a new LED light
with Fixtures and fittings which could overcome the problems of a
conventional LED light which was able to produce only Lesser
Light output (only 180-degree) and they have now invented a new
LED stem (Long bulb) and after testing it for 6 months has applied
for the patent of this product.
 To suit the requirements of this invention, they have launched a full
range of new garden lights and set up the full manufacturing facili-
ty and also invested in own moulds and dies for the manufacture of
the LED lights with fixtures or fittings; that they intend to supply
the full product to the consumers i.e. the New LED Stem (long bulb)
along with its enclosures. As the full product is factory fitted, tested
and certified, the consumers are saved from the hassle of buying the
low-quality LED lights and fixtures separately.
 They are dealing with the below type of products :
(A) LED Stem (Long bulb) used in the following products :
(I) LED Garden Lights :
(a) Optic Series;
(b) Olivia Series;
(c) Globes;
(d) Opera Series;
(e) Electra Series;
(f) Elena Series;
(g) Glenda Series;
(h) Glasis Series
(II) LED Outdoor Lights :
(a) Bulkhead Series;

GST LAW TIMES  6th August 2020  137