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        8513

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        GST rate change: portable battery-powered lamps reclassified under Schedule II, per recent IGST rate notification. Portable electric lamps that function by their own source of energy are classified under Schedule II and attract GST at 18% w.e.f. 22-09-2025, excluding lighting equipment covered elsewhere; the change is effected by IGST(Rate) Notification No. 09/2025 dated 17.09.2025.
                          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: portable battery-powered lamps reclassified under Schedule II, per recent IGST rate notification.

                                Portable electric lamps that function by their own source of energy are classified under Schedule II and attract GST at 18% w.e.f. 22-09-2025, excluding lighting equipment covered elsewhere; the change is effected by IGST(Rate) Notification No. 09/2025 dated 17.09.2025.


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