AAR: LED stem long bulbs used in LED garden lights classifiable under CTH 9405, taxable at 12%

Tamil Nadu AAR holds that supply of LED stem (long bulb) i.e. outdoor lighting fixture with LED integrated inside them is classifiable under CTH 94054090 and taxable at the rate of 12% vide Sr. No. 226 of Schedule II of Notification No. 01/2017-CT(Rate) and corresponding State Notification; Perusing the Brochures, write-up and components of the product, observes that, product is ready to use on connecting to a light source and buyer does not need to buy a LED bulb separa...