Page 141 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : INVENTAA LED LIGHTS PVT. LTD. 67
7.1 We have considered the written and oral submissions of the appli-
cant. We find that the applicant manufactures LED lights with fixtures or fittings
and supply the full product to the consumers. They have sought advance ruling
on
The applicable GST Tariff code and GST rate for the supply of LED stem
(long bulb) with fittings when both are manufactured in their factory
and supplied as a single unit? Is it a composite supply or a mixed sup-
ply?
7.2 From the submissions, it is seen that LED stem(long bulb), the
product for which ruling is sought consists of various electronic components, a
High graded UV protected polycarbonate body and a base, intended to be fitted
into a lighting fixture and serve for area lighting. The LED stem is sold with the
fixtures and fittings manufactured in-house. The fittings are made of Polycar-
bonate, Stainless Steel or Aluminum and can be installed only with LED stem
(long bulb) of 12 watt or 18 watt manufactured by the applicant. The applicant
has stated that they intend to supply the full product to the consumers, i.e., the
new LED Stem along with its enclosures. The issue to be decided is whether the
supply of full product of the LED stem with fixtures or fittings is a single or
composite or mixed supply and the applicable GST Tariff code and rate.
7.3 The applicant has stated that LED stem (long bulb) consists of vari-
ous electronic components, a High graded UV protected polycarbonate body and
a base. The components of the LED bulb manufactured by the applicant is as be-
low :
(a) LED array developed in-house R&D for high Light output.
(b) Special Flexible MCPCB (Metal Core Printed Circuit Board) de-
signed specifically for this product.
(c) PCB (Plastic Circuit Board) mounted in house with Driver compo-
nents
(d) Aluminium Heat Sink & Plastic Housings designed for longer life
having high strength and better heat conductivity.
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,.
It is seen from the brochures, the write-ups and the components of the
products given by the applicant that the products in question are what are
known as Integrated LED where the LED array is built into the fixtures of various
designs. The product is ready to use on connecting to a light source and the buy-
er does not need to buy a LED bulb separately. In the instant case, the various
models are of different designs meant for use in the outdoors such as gardens
etc. The supply of such a product is a single supply and it is required classify the
same.
8.1 In terms of explanation (iii) and (iv) to Notification No. 1/2017-
Central Tax (Rate), dated 28-6-2017, tariff heading, sub-heading, heading and
chapter shall mean respectively a tariff item, sub-heading, heading and chapter
as specified in the First Schedule to the Customs Tariff Act, 1975 and the rules for
the interpretation of the First Schedule to the Customs Tariff Act, 1975, including

GST LAW TIMES  6th August 2020  141