GST rate adjustment on semiconductor devices and LEDs triggers revised tax classification and compliance obligations. GST @ 18% w.e.f. 22-09-2025 applies to specified electronic components under Schedule II, including Semiconductor Devices (diodes, transistors, semiconductor-based transducers), photosensitive semiconductor devices, Light-Emitting Diodes (LED) whether or not assembled with other LEDs, and mounted piezo-electric crystals, establishing their taxable classification and applicable rate from the stated effective date.
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Provisions expressly mentioned in the judgment/order text.
GST rate adjustment on semiconductor devices and LEDs triggers revised tax classification and compliance obligations.
GST @ 18% w.e.f. 22-09-2025 applies to specified electronic components under Schedule II, including Semiconductor Devices (diodes, transistors, semiconductor-based transducers), photosensitive semiconductor devices, Light-Emitting Diodes (LED) whether or not assembled with other LEDs, and mounted piezo-electric crystals, establishing their taxable classification and applicable rate from the stated effective date.
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