https://www.taxtmi.com/forum/issue?id=112481 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. en-us Mon, 31 Jul 2017 15:04:45 +0530 Thu, 23 Jan 2025 15:55:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112481 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. Discussion-Forum Customs Mon, 31 Jul 2017 15:04:45 +0530 https://www.taxtmi.com/forum/issue?id=112481