Page 138 - GSTL_6th August 2020_Vol 39_Part 1

64 GST LAW TIMES [ Vol. 39
(b) Beeta Series
(III) LED Bollard Series :
(a) Electra Series;
(b) Riya Series;
(c) Elena Series;
(d) Olivia Series
(B) LED PCB direct mounted products WHICH DO NOT USE
THE LED STEM (LONG Bulb) :
These types of products are conventional and regularly avail-
able in the market.
(1) LED Street lights;
(2) LED flood Lights;
(3) LED Panel Lights;
(4) LED Down Lights;
(5) LED Ora Multipurpose Lights;
(6) LED High Bay lights;
(7) LED Office Lights; LED Surface Lights; LED Wall
Lights.
(C) Garden Light Enclosures - NOT THE KIND USED WITH
CATEGORY A PRODUCTS
(1) Garden Light Enclosures are supplied under the code
of “HQ”, which do not have any form of Light and
only contains the Plastic and Aluminum housing.
These are not the kind which is sold along with Cate-
gory A products. These enclosures are compatible for
use with the conventional LED bulbs.
 They had applied for an Advance Ruling seeking the classification
and the rate for the products dealt by them. However as they were
informed that the question has to specifically state the models, they
are seeking advance ruling in respect of Category A products - LED
stem Long bulb used in LED Garden Lights, LED Outdoor Lights
and LED Bollard Series.
 They are of the view that the LED stem (long bulb) along with the
enclosures are covered under the Tariff Heading 9405 40 90. The
GST rates have been prescribed under Notification No. 1/2017-C.T.
(Rate), dated 28-6-2017 as amended from time to time. On perusal of
the Notification, they were unable to find the rate prescribed for the
Tariff Item 9405 40 90. As per Notification No. 12/2017-C.T., dated
28-6-2017, the Government has prescribed the number of digits of
HSN code that has to be mentioned in a tax invoice based on the
turnover in the preceding financial year. However, the maximum
number of digits prescribed is only 4. Therefore, they have men-
tioned HSN 9405 in the tax invoice while supplying our products.
The various rates prescribed for our products in the Rate Notifica-
tion is as below

GST LAW TIMES  6th August 2020  138