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of <h1>Delhi VAT Act Clarifies Industrial Cable Classification Under Entry No. 40; Excludes Non-Industrial Cables Below 6.0 mm^2.</h1> The circular clarifies the classification of industrial cables under Entry No. 40 of the Third Schedule of the Delhi Value Added Tax Act, 2004. It specifies that industrial cables, including high voltage, XLPE, jelly-filled cables, and optical fibers, are covered by HSN codes 8544.11 to 8544.70. It excludes non-industrial cables and wires with a core cross-section area from 0.5 to 6.0 square millimeters intended for non-industrial use. This clarification supersedes previous circulars or clarifications and is issued with the approval of the Commissioner (VAT).
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