GST classification of electrical connectors for optical fibres confirms taxable treatment under schedule provisions for low-voltage apparatus. Goods comprising electrical apparatus for switching, protecting or making connections in electrical circuits for a voltage not exceeding 1,000 volts, including connectors for optical fibres, are taxable under the schedule at GST at 18%; the entry covers switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, junction boxes and similar connectors and was inserted by the cited notification effective from its stated date.
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Provisions expressly mentioned in the judgment/order text.
GST classification of electrical connectors for optical fibres confirms taxable treatment under schedule provisions for low-voltage apparatus.
Goods comprising electrical apparatus for switching, protecting or making connections in electrical circuits for a voltage not exceeding 1,000 volts, including connectors for optical fibres, are taxable under the schedule at GST at 18%; the entry covers switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders, junction boxes and similar connectors and was inserted by the cited notification effective from its stated date.
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