https://www.taxtmi.com/caselaws?id=369087 Electrical wiring harnesses made of insulated wires and cables fitted with connectors, and used in vehicle brake systems, are classifiable under HSN tariff item 85443000 under heading 8544 because the heading covers insulated electric conductors, including those fitted with connectors, and the HSN notes extend to wiring sets used in vehicles. For GST, heading 8544 attracted 14% CGST and 14% SGST under Notification No. 1/2017 until the amendment by Notification No. 41/2017 took effect on 15.11.2017, after which the rate was reduced to 9% CGST and 9% SGST. The reduced rate was not available from 01.07.2017. en-us Thu, 27 Sep 2018 00:00:00 +0530 Mon, 31 Dec 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369087 Electrical wiring harnesses made of insulated wires and cables fitted with connectors, and used in vehicle brake systems, are classifiable under HSN tariff item 85443000 under heading 8544 because the heading covers insulated electric conductors, including those fitted with connectors, and the HSN notes extend to wiring sets used in vehicles. For GST, heading 8544 attracted 14% CGST and 14% SGST under Notification No. 1/2017 until the amendment by Notification No. 41/2017 took effect on 15.11.2017, after which the rate was reduced to 9% CGST and 9% SGST. The reduced rate was not available from 01.07.2017. Case-Laws GST Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369087