Tariff omission of lighting goods under GST removes specified lamps and illuminated signs from the tax schedule. Omission of the tariff entry deletes the listing for lamps and lighting fittings, including searchlights, spotlights, parts, illuminated signs and illuminated name-plates with permanently fixed light sources, thereby changing the GST tax classification for those goods through amendment by notification.
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Provisions expressly mentioned in the judgment/order text.
Tariff omission of lighting goods under GST removes specified lamps and illuminated signs from the tax schedule.
Omission of the tariff entry deletes the listing for lamps and lighting fittings, including searchlights, spotlights, parts, illuminated signs and illuminated name-plates with permanently fixed light sources, thereby changing the GST tax classification for those goods through amendment by notification.
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