Dear Sir
We are dealing in led lights.
The HSN code 9405 says :led lights or fixtures including led bulbs.
THe GST rate is 12%.
We want to know does it mean led light fixture also (fixtures are used to make led lights ) or only fixtures with led fitted on it ?
The xustoms follows 8 digit code 9405 9900 and they put in others and as per them IGST IS 28%.
So who decided IGST rates ?
Where to write for RTI , in case one one knows ?
Clarification Sought on GST Rates for LED Lights Under HSN Code 9405; GST Council Contact Recommended for Queries. A query was raised regarding the classification and GST rates for LED lights and fixtures under HSN code 9405, which indicates a 12% GST rate. The question sought clarification on whether this rate applies to LED light fixtures or only to fixtures with LEDs fitted. It was noted that customs use an 8-digit code 9405 9900, categorizing them under 'others' with an IGST rate of 28%. The query also asked who determines IGST rates and where to file an RTI for further information. The response suggested writing to the GST Council for clarification. (AI Summary)
TaxTMI 
TaxTMI 
