GST classification: stranded aluminium wires and cables attract a standard tax rate under Schedule for a limited period. Item 7614 classifies stranded aluminium wires, cables and plaited bands not electrically insulated as goods under Schedule 3, subject to GST at an 18% rate; the description was amended by notification no. 43/2017 to replace the earlier wording 'Stranded wires and cables' with the current, more specific tariff description.