INVENTAA LED Lights Private Limited ., In re
Date: April 24, 2020
Subject Matter
LED lamp fixture with LED light integrated into it is classifiable under HSN 9405 40 90 as 'others electric lamps and light fitting'
Summary
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…
M/s. lnventaa LED Lights Private Limited No.7A, Leo Industrial Estate, 2nd Floor, Pallikaranai, Chennai 600 100. (hereinafter called the Applicant) is engaged in manufacturing and trading of high-quality Outdoor and Indoor LED Lights with Fittings. They are registered under GST with GSTIN 33AAECI1643Q1ZD. The applicant has sought Advance Ruling on: What is the applicable GST Tariff code and GST ra…