AAR: Rechargeable LEDs with Solar power alternative not ‘Solar-based Device’, taxable at 18%

Madhya Pradesh AAR classifies ‘Nano Rechargeable LED Torch Light’ under chapter heading 8513, taxable with 18% GST; Observing that the product supplied by the applicant is essentially a rechargeable LED Torch Light equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose, opines that it unquestionably merits classification under 85131010 of GST Tariff; Considering that although the said product has a mechanism for charging through solar po...