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The product "Lightning Arrester" is classifiable under Tariff Heading 8535

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — Following goods and services supplied by M/s. Rapid Electrodes Pvt. Ltd. (GSTIN No. 24AAFCR3474H1ZC) are classifiable as under -

(i) The product ‘Lightning Arrester’ is classifiable under Tariff Heading 8535.

(ii) The product ‘Earthing Pipe’ is classifiable under Tariff Heading 8538.

(iii) The product ‘Solid Rod Earthing’ is classifiable under Tariff Heading 7215.

(iv) The product ‘Back Fill Compound’ is classifiable under Tariff Heading 3824.

(v) The service of installation of Earthing System is classifiable under Service Accounting Code 9954.

Rapid Electrodes Pvt. Ltd. In Re….. — [2018] 2 TAXLOK.COM 023 (AAR-Gujarat)