Page 143 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : INVENTAA LED LIGHTS PVT. LTD. 69
HSN Explanatory Notes to Chapter 85 states
(6) Certain electrical goods not generally used independently, but
designed to play a particular role as components, in electrical
equipment, e.g., capacitors (heading 85.32), switches, fuses, junction
boxes, etc. (heading 85.35 or 85.36), lamps (heading 85.39), thermi-
onic, etc., valves and tubes (heading 85.40), diodes, transistors and
similar semiconductor devices (heading 85.41), electrical carbons
(heading 85.45).
The relevant HSN Explanatory Notes to CTH 8539 states :

8539 Electric filament or discharge lamps including sealed
beam lamp units and ultra-violet or infra-red lamps, arc-
lamps; light-emitting diode (LED) lamps
8539 10 - Sealed beam lamp units
- Other filament lamps, excluding ultra-violet or infra-red
lamps
8539 21 -- Tungsten halogen
8539 22 -- Other, of a power not exceeding 200W and for a voltage
exceeding 100 V
8539 29 -- Other :
- Discharge lamps, other than ultra-violet lamps
8539 31 -- Fluorescent, hot cathode :
8539 32 -- Mercury or sodium vapour lamps; metal halide lamps :
8539 39 -- Other :
- Ultra-violet or infra-red lamps; arc-lamps :
8539 41 -- Arc-lamps
8539 49 -- Other
8539 50 - Light-emitting diode (LED) lamps
8539 90 - Parts :

Electric light lamps consist of glass or quartz containers, of various shapes,
containing the necessary elements for converting electrical energy into tight
rays (including infra-red or ultra-violet rays).
The heading covers all electric light lamps, whether or not specially de-
signed for particular uses (including flashlight discharge lamps)
The heading covers filament lamps, gas or vapour discharge lamps, arc-
lamps and light-emitting diode (LED) lamps.
…………………..
(E) LIGHT-EMITTING DIODE (LED) LAMPS
The light from these lamps is produced by one or more light-emitting di-
odes (LED). These lamps consist of a glass or plastic envelope, one or more
light-emitting diodes (LED), circuitry to rectify AC power and to convert
voltage to a level useable by the LEDs, and a base (e.g., screw, bayonet or
bi-pin type) for fixing in the lamp-holder. Certain lamps may also contain a
heat sink
These lamps are of various shapes, e.g., spherical (with or without a neck);
pear or onion shaped; flame shaped, tubular (straight or curved); special
fancy shapes for illuminations, decorations, Christmas trees, etc.

GST LAW TIMES  6th August 2020  143