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of <h1>Tax Update: Lamps and Lighting Goods Removed from 28% IGST Following Notification No. 43/2017, Effective November 15, 2017.</h1> Goods under code 9405, which previously included lamps, lighting fittings, searchlights, spotlights, illuminated signs, and name-plates with permanently fixed light sources, were taxed at an IGST rate of 28% or a combined CGST and SGST/UTGST rate of 14% each. However, these items were omitted from the tax schedule following notification no. 43/2017, effective from November 15, 2017.
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