Page 139 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : INVENTAA LED LIGHTS PVT. LTD. 65
Schedule I - 2.5%

Sl. Chapter/ Description of Goods
No. Heading/
Sub-heading/
Tariff item
258. 9405 50 31 Kerosene pressure lantern
259. 9405 91 00, Parts of kerosene pressure lanterns including gas
9405 92 00 or mantles
9405 99 00

Schedule II - 6%

Sl. Chapter/ Description of Goods
No. Heading/
Sub-heading/
Tariff item
205. 8539 LED lamps
225. 9405, Hurricane lanterns, Kerosene lamp/pressure
9405 50 31 lantern, petromax, glass chimney, and parts
thereof
226. 9405 LED lights or fixtures including LED lamps
227. 9405 LED (light emitting diode) driver and MCPCB
(Metal Core Printed Circuit Board)

Schedule III - 9%

Sl. Chapter/ Description of Goods
No. Heading/
Sub-heading/
Tariff item
376B. 8539 Electrical lighting or signaling equipment (ex-
cluding articles of heading 8539), windscreen
wipers, defrosters and demisters, of a kind
used for cycles or motor vehicles
390.* 8539 Electrical Filament or discharge lamps includ-
ing sealed beam lamp units and ultra-violet or
infra-red lamps; arc lamps [other than LED
lamps]
438A.* 9405 Lamps and lighting fittings including search-
lights and spotlights and parts thereof, not
elsewhere specified or included; illuminated
signs, illuminated name-plates and the like,
having a permanently fixed light source, and
parts thereof not elsewhere specified or includ-
ed [other than kerosene pressure lantern and
parts thereof including gas mantles; hurricane
lanterns, kerosene lamp, petromax, glass chim-
ney, and parts thereof; LED lights or fixtures
including LED lamps; LED (light emitting
diode) driver and MCPCB (Metal Core Print-
ed Circuit Board,]
* Inserted by Notification No. 41/2017-C.T. (Rate), dated
14-11-2017 w.e.f. 15-11-2017.
GST LAW TIMES  6th August 2020  139