Tamil Nadu Authority for Clarification and Advance Ruling clarifies that “LED Light Fixtures, LED Drivers / Accessories” which are essential parts of LED Lamps (without which LED Lamps cannot be put to use) are taxable @ 5% under Entry 75-A of Part B of the First Schedule r/w proviso to Sec 3(2) of TNVAT Act

Clarification ACAAR No 14/2015-16 dated July 29 2015
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