GST rate change applies to electrical filament and discharge lamps from the notified effective date. A prescribed GST rate applies to specified lighting products in Schedule II - electrical filament and discharge lamps, sealed beam units, ultra-violet and infra-red lamps, and arc lamps - with the rate effective from the notified commencement date pursuant to the referenced Notification, thereby determining the tax treatment of those goods under the integrated tax framework.
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 rate change applies to electrical filament and discharge lamps from the notified effective date.
A prescribed GST rate applies to specified lighting products in Schedule II - electrical filament and discharge lamps, sealed beam units, ultra-violet and infra-red lamps, and arc lamps - with the rate effective from the notified commencement date pursuant to the referenced Notification, thereby determining the tax treatment of those goods under the integrated tax framework.
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