Breif Issue :
Whether the power cables supplied by the applicant would be covered under the scope of Sl. No.1 of Notification 03/2017-CT.
Electrical Cable do not fall under Entry no. 24 of list as 'material' 'accessories', 'consumables', and/or 'stores' of SI. No. 1 of Notification No. 03/2017 - Central Tax (Rate) dated 28.06.2017
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