Trading with assembling

[Mira choksi]

i am trading in Led lights

and also assemble led lights from raw materials purchased (Led,battery,housing etc)

assembling on small scale.

while registering for GST nature of business activity Mfg or trading .......i select what..?

AI Summary

Assembly as manufacturing: assembling LED components treated as manufacturing under GST may require registration reclassification.
Assembling components into LED fixtures is viewed as manufacturing for GST classification rather than trading; units qualifying as small scale industry may avail SSI exemptions, and traders performing assembly should consider upgrading or reclassifying their registration to reflect manufacturing, including where work is done through job work.