LED Stem with Fittings Classified Under CTH 9405, Subject to 12% GST Rate for LED Fixtures and Lamps.

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Full Text of the Document

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....Classfication of supply - supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant's factory and supplied as a single unit - LED lights or fixtures including LED lamps classified under CTH 9405 are taxable to 12% of GST....