AAR : ‘Electrical Wiring Harness’ classifiable under HSN 85443000 taxable at 9% CGST only w.e.f. November 15, 2017

Tamil Nadu AAR holds that ‘Electrical Wiring Harness’ which are insulated wires and cables with connectors used in the automobile Industry are classifiable under HSN tariff item No. 85443000 taxable at 14% CGST up to November 14, 2018, clarifies that reduced rate of CGST and SGST at 9% each is applicable only w.e.f. November 15, 2017; Notes that as per Circular No. 25/88 – Central Excise dated November 17, 1988 issued by CBEC, wiring harness are classifiable under Tarif...