Answer:
The fixture is classified under HSN code 85131090 and manufactured in accordance with Indian Standard IS : 10322.
For commercial procurement, tax accounting, and project compliance:
- HSN Code: 85131090 (covers portable/self-contained electric lamps and emergency luminaires).
- Design & Safety Standards: Built and tested in compliance with Indian Standard IS : 10322 for industrial and commercial lighting luminaires.
- Documentation: Standard B2B commercial invoices issued by KT Automation include the 85131090 classification for seamless statutory input tax credit claims.
