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        GST

        8513

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        GST on portable battery-powered lamps subject to scheduled tax rate until specified expiry under notification Portable electric lamps powered by their own source of energy are listed in Schedule 3 and attract GST at 18%, with an explicit exclusion for lighting equipment of heading 8512; the entry was inserted by a notification and is applicable until the scheduled expiry date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on portable battery-powered lamps subject to scheduled tax rate until specified expiry under notification

                                Portable electric lamps powered by their own source of energy are listed in Schedule 3 and attract GST at 18%, with an explicit exclusion for lighting equipment of heading 8512; the entry was inserted by a notification and is applicable until the scheduled expiry date.


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