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The Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item No. 85443000

Shanti Prime Publication Pvt. Ltd.

Rate of Tax under CGST/SGST - The Applicant is a limited company engaged in the manufacture of brake systems and related parts for heavy vehicles and registered under GST. The Applicant manufacture inter-alia, a product named ‘Electrical Wiring Harness’. The Applicant sought Advance Ruling on the questions (i) Whether the Electrical Wiring Harness, primarily an electrical wire with connectors at both ends, manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notification no 1/2017 -Central tax (Rate) dated 28 June 2017 read with 41/2017 -Central tax (Rate) dated 14th November 2017 is 9% ? and; (ii) Whether the said rate of Central tax of 9 0/0 is applicable to the above product with effect from 1st July 2017? The Authority ruled out that the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item No. 85443000 for which the rate prescribed is 14% CGST under Sl.N0. 161 of Schedule IV of Notification No. 01/2017-C.T. (Rate) dated 28th June 2017 and SGST from Sl.No. 161 of Schedule IV of G.O. (Ms) No. 62 dated 29.06.2017 No. II(2)/CTR/532(d-4)/2017 for the period from 01.07.2017 to 14.11.2017 and from 15.11.2()17, the rate of tax is 9% CGST under Sl.No. 395 of Schedule III of Notification No. 01/2017-C.T. (Rate) dated 28th June 2017 and 9% SGST under Sl.No and; The rate of CGST and SGST at 9% each is applicable to the above product only with effect from 15.11.2017.Wabco India Limited [2018] 4 TAXLOK.COM 030 (AAR-Tamil Nadu)