HSN code discription

[mahesh sanghani]

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 ?

AI Summary

HSN classification of LED fixtures determines applicable GST/IGST rates; consult the GST Council for clarification.
Classification of LED lighting under HSN classification is contested between LED lamps/fixtures and plain fixtures; customs has applied an "others" residual tariff leading to higher IGST. The operative issue is whether fixtures without fitted LEDs fall within the HSN description for LED lighting or require separate classification and rate application. The GST Council is the designated authority to clarify tariff classification and applicable IGST rates, and may be approached for clarification or via RTI for official information.