https://www.taxtmi.com/caselaws?id=383113 AAR Tamil Nadu ruled on dairy machinery classification and composite supply issues. For dairy machinery classification under HSN 8434 (12% GST) versus HSN 8413, no ruling was provided due to insufficient contract details. Repair/replacement services for cooling structures in dairy units involving materials supply constituted composite supply taxable at 18% GST (9% CGST + 9% SGST). The activity was determined not to be a works contract as it involved movable machinery components rather than immovable property. Questions regarding GSTR1 return entries and e-way bill procedures were deemed procedural matters outside AAR's purview under section 97(2) CGST Act. en-us Wed, 22 May 2019 00:00:00 +0530 Thu, 20 Feb 2025 18:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383113 AAR Tamil Nadu ruled on dairy machinery classification and composite supply issues. For dairy machinery classification under HSN 8434 (12% GST) versus HSN 8413, no ruling was provided due to insufficient contract details. Repair/replacement services for cooling structures in dairy units involving materials supply constituted composite supply taxable at 18% GST (9% CGST + 9% SGST). The activity was determined not to be a works contract as it involved movable machinery components rather than immovable property. Questions regarding GSTR1 return entries and e-way bill procedures were deemed procedural matters outside AAR's purview under section 97(2) CGST Act. Case-Laws GST Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383113