GST entry omission for LED lamps removes Schedule two classification and changes their tax treatment under notification. Item 8539 for LED lamps in Schedule two, previously attractable to GST at the specified rate, has been omitted by Notification No. 6/2022 Integrated Tax (Rate) with effect from 18.7.2022 and through the schedule period ending 21 09 2025.
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Provisions expressly mentioned in the judgment/order text.
GST entry omission for LED lamps removes Schedule two classification and changes their tax treatment under notification.
Item 8539 for LED lamps in Schedule two, previously attractable to GST at the specified rate, has been omitted by Notification No. 6/2022 Integrated Tax (Rate) with effect from 18.7.2022 and through the schedule period ending 21 09 2025.
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