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 assemb

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