https://www.taxtmi.com/caselaws?id=361797 Ice cream making machines are classifiable under Tariff Heading 84.18 because the GST classification notification follows the Customs Tariff Act headings and the HSN Explanatory Notes specifically include ice-cream makers within that heading. Heading 84.38 applies only to machinery for industrial preparation of food or drink not specified elsewhere in Chapter 84, so it cannot override the specific coverage of Heading 84.18. As the product falls within Heading 84.18, the GST rate attached to that heading under the relevant notification applies to its supply. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 01 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361797 Ice cream making machines are classifiable under Tariff Heading 84.18 because the GST classification notification follows the Customs Tariff Act headings and the HSN Explanatory Notes specifically include ice-cream makers within that heading. Heading 84.38 applies only to machinery for industrial preparation of food or drink not specified elsewhere in Chapter 84, so it cannot override the specific coverage of Heading 84.18. As the product falls within Heading 84.18, the GST rate attached to that heading under the relevant notification applies to its supply. Case-Laws GST Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361797