Page 144 - GSTL_6th August 2020_Vol 39_Part 1

70 GST LAW TIMES [ Vol. 39
From the above it is clear that, Further, CTH 8539 LED lamps which consist of a
glass or plastic envelope, LEDs, circular to convert ac-dc AND A BASE. Howev-
er, such lamps classifiable under CTH 8539 would need a lamp holder which
would have the necessary pins/conductors to transmit power from the source to
the lamp. In short, such LED lamps need separate “fixtures’ to be able to func-
tion. As per Explanatory Notes, Chapter 85 does not cover goods which can be
used independently but covers those which are designed to be used as compo-
nents in electrical equipment. In the instant case, the products can be used inde-
pendents as they are integrated LED where the LED lamp is integrated into the
fixtures. Accordingly, they are not classifiable under Chapter 85 or 8539.
CTH 9405 :

9405 LAMPS AND LIGHTING FITTINGS INCLUDING
SEARCHLIGHTS 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 INCLUDED
9405 10 - Chandeliers and other electric ceiling or wall lighting fittings,
excluding those of a kind used for lighting public open spaces or
thorough fares :
9405 10 10 --- Hanging lamps, complete fittings
9405 10 20 --- Wall lamps
9405 10 90 --- Other
9405 20 - Electric table, desk, bedside or floor-standing lamps :
9405 20 10 --- Table lamps, complete fittings
9405 20 90 --- Other
9405 30 00 - Lighting sets of a kind used for Christmas trees
9405 40 - Other electric lamps and lighting fittings :
9405 40-10 --- Searchlights and sportlights
9405 40 90 --- Other
9405 50 - Non-electrical lamps and lighting fittings :
9405 50 10 --- Hurricane lanterns

The chapter note states as follows :
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
Chatter 94
Furniture; bedding, mattresses, mattress supports, cushions and similar
stuffed furnishing; lamps and lighting fittings, not elsewhere specified
or included; illuminated signs, illuminated name-plates and the like;
prefabricated building
Notes :
I. This Chapter does not cover :
(f) lamps and lighting fittings of Chapter 85;
GST LAW TIMES  6th August 2020  144