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GST: Where applicant is engaged in manufacture of 'Rechargeable LED Torch Light' equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose and it also has mechanism which can be put to use for charging through solar power, said product is classifiable under Heading No. 8513 attracting GST at rate of 18 per cent and it will not be entitled to concessional rate of tax under Sl. No. 234 of Schedule I to Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017