GST classification of luminaires and lighting fittings excludes certain kerosene lanterns and updates LED treatment under recent notifications Item 9405 in Schedule 3 classifies luminaires and lighting fittings, including searchlights, spotlights, illuminated signs and nameplates with permanently fixed light sources, and parts thereof, as taxable under GST while expressly excluding kerosene pressure lanterns and related components; subsequent notifications amended the entry to modify inclusion or exclusion of LED lights, LED drivers and MCPCB, with specified effective dates.
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Provisions expressly mentioned in the judgment/order text.
GST classification of luminaires and lighting fittings excludes certain kerosene lanterns and updates LED treatment under recent notifications
Item 9405 in Schedule 3 classifies luminaires and lighting fittings, including searchlights, spotlights, illuminated signs and nameplates with permanently fixed light sources, and parts thereof, as taxable under GST while expressly excluding kerosene pressure lanterns and related components; subsequent notifications amended the entry to modify inclusion or exclusion of LED lights, LED drivers and MCPCB, with specified effective dates.
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