Industrial cables classification narrowed to specified cable types, limiting VAT schedule coverage and withdrawing the prior broader circular. The department withdraws the earlier circular and confines Entry No. 40 of the Third Schedule to only co-axial cable; telephone cables (with and without connectors); optical fibre cables; and uninsulated electric transmission wire, clarifying that broader categories of industrial or domestic wiring are not covered. The clarification was issued with prior approval of the Commissioner (VAT).
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Industrial cables classification narrowed to specified cable types, limiting VAT schedule coverage and withdrawing the prior broader circular.
The department withdraws the earlier circular and confines Entry No. 40 of the Third Schedule to only co-axial cable; telephone cables (with and without connectors); optical fibre cables; and uninsulated electric transmission wire, clarifying that broader categories of industrial or domestic wiring are not covered. The clarification was issued with prior approval of the Commissioner (VAT).
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