https://www.taxtmi.com/caselaws?id=440538 An artificial insemination crate made of iron and steel tubes and pipes, used to restrain cattle during treatment and artificial insemination, was classified as a steel structure under tariff item 7306 because it was not an instrument, appliance or apparatus used in veterinary science under tariff item 9018. On that classification, the applicable GST rate was the rate prescribed for the relevant entry under Notification No. 01/2017-Central Tax (Rate), namely 18%. en-us Fri, 30 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440538 An artificial insemination crate made of iron and steel tubes and pipes, used to restrain cattle during treatment and artificial insemination, was classified as a steel structure under tariff item 7306 because it was not an instrument, appliance or apparatus used in veterinary science under tariff item 9018. On that classification, the applicable GST rate was the rate prescribed for the relevant entry under Notification No. 01/2017-Central Tax (Rate), namely 18%. Case-Laws GST Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440538