Page 145 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : INVENTAA LED LIGHTS PVT. LTD. 71
The relevant HSN Notes is as follows:
(I) LAMPS AND LIGHTING FITTINGS,
NOT ELSEWHERE SPECIFIED OR INCLUDED
Lamps and lighting fittings of this group can be constituted of any material
(excluding those materials described in Note I to Chapter 71) and use any
source of light [candles, oil, petrol, paraffin (or kerosene), gas, acetylene,
electricity, etc.]. Electrical lamps and lighting fittings of this heading may be
equipped with lamp-holders, switches, flex and plugs, transformers, etc.,
or, as in the case of fluorescent strip fixtures, a starter or a ballast.
This heading covers in particular :
(1) Lamps and lighting fittings normally used for the illumination of
rooms, e.g. : hanging lamps; bowl lamps; ceiling lamps; chan-
deliers; wall lamps; standard lamps; table lamps; bedside
lamps; desk lamps; night lamps; water-tight lamps.
(2) Lamps for exterior lighting, e.g. : street lamps, porch and gate
lamps; special illumination lamps for public buildings, mon-
uments, parks.
(3) Specialised lamps, e.g. : darkroom lamps; machine lamps (pre-
sented separately); photographic studio lamps; inspection
lamps (other than those of heading 85.12); non-flashing bea-
cons for aerodromes: shop window lamps; electric garlands
(including those fitted with fancy lamps for carnival or enter-
tainment purposes or for decorating Christmas trees).
(4) Lamps and lighting fittings for the vehicles of Chapter 86, for air-
craft or for ships or boats, e.g. : headlamps for trains; locomotive
and railway rolling stock lanterns; headlamps for aircraft;
ships’ or boats’ lanterns. It should be noted, however, that
sealed beam lamp units are classified in heading 85.39.
From the above, it is evident that Chapter 94 falls under Section XX which covers
‘Miscellaneous Manufactured Articles’. Lamps and light fittings can be of any
source and made of any material. Further, those lamps and light fittings covered
under Chapter 85 are not covered under this heading by the specific exclusion in
the Chapter Notes. Further, lamps for exterior lighting are covered under CTH
9405. In the instant case, the product is a LED lamp fixture with LED light inte-
grated into it which can function independently as garden lights. Therefore, they
are classifiable under CTH 9405 40 90 as ‘others electric lamps and light fitting’.
9. Having decided the classification, the applicable GST Rate is to be
determined. It is seen that LED lights or fixtures including LED lamps classified
under CTH 9405 are taxable to 6% CGST vide Sl. No. 226 of Schedule II of Notifi-
cation No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended and 6% SGST as per
S. No. 226 of Schedule-II of G.O. (M.S.) No. 62, dated 29-6-2017 as amended.
10. In view of the above, we rule as under.
RULING
11. Supply of ‘LED stem (long bulb)’ i.e. outdoor lighting fixtures with
LED integrated inside them, by the applicant is classifiable under CTH 9405 40 90
and is taxable at the rate of 6% CGST vide Sl. No. 226 of Schedule-II of Notifica-
tion No. 1/2017-C.T. (Rate), dated 28-6-2017 as amended and 6% SGST as per S.
No. 226 of Schedule-II of G.O. (M.S.) No. 62, dated 29-6-2017 as amended.
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GST LAW TIMES  6th August 2020  145