Breif Issue :
Whether the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read with 41/2017 -Central tax (Rate) dated 14th November 2017 is 9%? Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1' July 2017?
The Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 85443000 for which GST Rate was 28% for a period of 01.07.2017 to 14.11.2017 and form 15.11.2017 tax rate is 18%.
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