https://www.taxtmi.com/caselaws?id=396470 The Authority for Advance Ruling (AAR) classified the product "LED stem (long bulb)" under Customs Tariff Heading 94054090 as "other electric lamps and light fittings." The applicable GST rate for the product was determined to be 6% CGST and 6% SGST as per Entry No. 226 of Notification No. 01/2017-C.T. (Rate). The AAR clarified that the supply of the LED stem with fittings constitutes a single supply, not a composite or mixed supply, as it is an integrated LED lighting fixture. en-us Fri, 24 Apr 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396470 The Authority for Advance Ruling (AAR) classified the product "LED stem (long bulb)" under Customs Tariff Heading 94054090 as "other electric lamps and light fittings." The applicable GST rate for the product was determined to be 6% CGST and 6% SGST as per Entry No. 226 of Notification No. 01/2017-C.T. (Rate). The AAR clarified that the supply of the LED stem with fittings constitutes a single supply, not a composite or mixed supply, as it is an integrated LED lighting fixture. Case-Laws GST Fri, 24 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396470