https://www.taxtmi.com/caselaws?id=367520 AAR Rajasthan ruled that copper XLPE insulated armoured low tension cables supplied for petroleum operations do not qualify for concessional GST rates under Entry 24 of Notification No. 03/2017-CT. The Authority held that electrical cables cannot be classified as accessories, stores, materials, or consumables for goods listed in entries 1-23 of the notification. The applicant failed to specify which category the cables fall under or provide assurance that their use would be restricted to goods covered under the specified entries, which is essential for claiming the concession. en-us Wed, 01 Aug 2018 00:00:00 +0530 Tue, 10 Jun 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367520 AAR Rajasthan ruled that copper XLPE insulated armoured low tension cables supplied for petroleum operations do not qualify for concessional GST rates under Entry 24 of Notification No. 03/2017-CT. The Authority held that electrical cables cannot be classified as accessories, stores, materials, or consumables for goods listed in entries 1-23 of the notification. The applicant failed to specify which category the cables fall under or provide assurance that their use would be restricted to goods covered under the specified entries, which is essential for claiming the concession. Case-Laws GST Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367520