GST classification of electrical filament and discharge lamps attracts standard-rate tax; amendments narrow scope to exclude LEDs. Entry 8539 places electrical filament and discharge lamps, including sealed beam units, ultra violet and infra red lamps, and arc lamps, within the GST Schedule 3 taxable goods at the standard integrated tax rate until the stated cutoff; amendment history shows successive notifications that narrowed the scope by excluding LED lamps or LED light sources from the description.
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GST classification of electrical filament and discharge lamps attracts standard-rate tax; amendments narrow scope to exclude LEDs.
Entry 8539 places electrical filament and discharge lamps, including sealed beam units, ultra violet and infra red lamps, and arc lamps, within the GST Schedule 3 taxable goods at the standard integrated tax rate until the stated cutoff; amendment history shows successive notifications that narrowed the scope by excluding LED lamps or LED light sources from the description.
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