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        9405

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        GST omission of LED drivers and MCPCB removed their prior taxable status, altering Schedule two commodity coverage. LED drivers and Metal Core Printed Circuit Boards were formerly listed in Schedule two as goods attracting a specified GST rate; that Schedule entry was omitted by Notification No. 6/2022 - Integrated Tax (Rate) dated 13 July 2022, effective 18 July 2022, thereby removing the prior Schedule two treatment for these LED components.
                          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 omission of LED drivers and MCPCB removed their prior taxable status, altering Schedule two commodity coverage.

                                LED drivers and Metal Core Printed Circuit Boards were formerly listed in Schedule two as goods attracting a specified GST rate; that Schedule entry was omitted by Notification No. 6/2022 - Integrated Tax (Rate) dated 13 July 2022, effective 18 July 2022, thereby removing the prior Schedule two treatment for these LED components.


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