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        Case ID :
        VAT - Delhi

        Clarification with respect to industrial cables (Entry No. 40 of Third Schedule of Delhi Value Added Tax Act, 2004)

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        Industrial cables classification clarified under Delhi VAT: HSN-listed industrial cables covered, excluding small-section non-industrial wires. Entry No. 40 of the Third Schedule to the Delhi VAT Act is declared to cover items falling under HSN headings 8544.11, 8544.20, 8544.30, 8544.41, 8544.49, 8544.51, 8544.60 and 8544.70, but excludes non-industrial cables and wires having core cross-sectional area from 0.5 to 6.0 square millimetres that are meant for non-industrial use.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Industrial cables classification clarified under Delhi VAT: HSN-listed industrial cables covered, excluding small-section non-industrial wires.

                                Entry No. 40 of the Third Schedule to the Delhi VAT Act is declared to cover items falling under HSN headings 8544.11, 8544.20, 8544.30, 8544.41, 8544.49, 8544.51, 8544.60 and 8544.70, but excludes non-industrial cables and wires having core cross-sectional area from 0.5 to 6.0 square millimetres that are meant for non-industrial use.


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