Page 140 - GSTL_6th August 2020_Vol 39_Part 1

66 GST LAW TIMES [ Vol. 39
 In view of the above overlapping entries, they are of the view that
GST at 12% (CGST+SGST) vide Entry No. 226 of the Rate Notifica-
tion will be applicable for their product.
 As they are going to sell the complete unit including fixture and
light, they are of the view that it will be regarded as a single product
having a separate identity and hence cannot be dragged in to the
concept of composite supply or mixed supply.
They requested to be heard in person again.
4. The applicant was accorded another opportunity of hearing and
heard on 28-8-2019. The Authorized representative appeared for the hearing and
reiterated the statement made in additional submission. They submitted a sepa-
rate catalogue for the category A products for which they seek classification.
They stated that the products are LED long stem (bulb) with enclosures in vari-
ous designs which end with connection pins. They need a holder on the other
end available with the customers themselves. These products are classifiable un-
der 9405. The product is a single product not a composite/mixed supply. They
are eligible under Sl. No. 226 of Notification 1/2017 as they are LED light fix-
tures. They also submitted an advance Ruling of Maharashtra.
5. The State jurisdictional Officer attended the hearing and stated that
9405 is the classification as stated in their written submission. In the written
submission dated 16-7-2019, the state authority, has stated that :
 The Notification under Chapter 94 specifically excludes lamps and
lights of Chapter 85. The HSN 8539 50 00 covers Light Emitting Di-
ode (LED) lamps only whereas a specific HSN 9405 in Schedule II
under Sl. No. 226 covers LED lightings or fixtures including LED
lamps. As the specific latter entry covers the fixtures along with
LED lamps, this will squarely be applicable to the applicant, who
manufactures both LED lamps and fittings. Therefore, the supply of
LED lamps & fittings may be classified under HSN 9405 rather than
8539, taxable at 12% (6% SGST & 6% CGST).
 The type of supply under which it could be classified can be compo-
site supply as the fittings/fixtures are made mainly for being part of
the Lamp. Both are naturally bundled and supplied in conjunction
with each other in the ordinary course of business as required under
Section 8(a) of the TNGST Act, 2017. The principal supply in this
case is that of the supply of LED lamp and the fixture supplied is
nothing but an ancillary supply.
 Also the entry as per Notification No. II(2)/CTR/532(d-4)/2017,
dated 29-6-2017 specifically mention “fixtures including LED
lamps”, which renders that both supplied together is naturally bun-
dled and cannot be separated. Hence, it doesn’t qualify for mixed
supply.
6. The applicant is under the administrative control of Central Tax. The
said jurisdictional authority was addressed to report if there are any pending
proceedings in the applicant’s case on the issues raised by the applicant in the
AR application and for comments on the issues raised. The said authority did not
furnish any comments.
GST LAW TIMES  6th August 2020  140