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“Electrical Cables” do not fall under Entry no. 24 of list as ‘material’, ‘accessories’, ‘consumables’, and/or ‘stores’ of SI. No. 1 of Notification No. 03/2017-central Tax (Rate) dated 28.06.2017.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — Kei Industries Limited [2018] 3 TAXLOK.COM 005 (AAR-Rajasthan)