Sales tax exemption on Parts and Components for manufacturing LED lights [and bulbs]
Name of Incentive
Sales tax exemption on Parts and Components for manufacturing LED lights [and bulbs]
Type of Incentive
GST Incentive
Ministry
Agency
Sector
Electronics
Sub Sector
Product/Activity
Incentive Details
Description
Sales tax exemption on Parts and Components for manufacturing LED lights [and bulbs]:
i). Aluminum Housing/ Shell for LED (LED Light Fixture)
(ii). Metal Clad Printed Circuit Boards (MCPCB) for LED
(iii). Constant Current Power Supply for of LED Lights [and bulbs] (1-300W)
(iv). Lenses for LED lights [and bulbs]
Criteria for Consideration
'If imported by LED light manufacturers registered under the Sales Tax Act, 1990 subject to annual quota determination by the Input Output Co-efficient Organization (IOCO).
