28% GST Payable on Heat Shrinkable Cable Jointing Kits

In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH) Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. We find that the Circular No 583/20/2001-CX dtd 20.08.2001 makes it clear that the judgment in the case of M/s XL Telecom P. Ltd. v. Union of India (cited supra) observed that the materials assembled in the kit has been uniformly classified at all departmental levels under (chapter Heading No. 85.47 of C.E.T.A 1985. The Court in the case of XL Telecom Ltd., (supra) has held that the components for cable jointing ...