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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST classification of packing and filling machinery attracts the scheduled tax rate, applicable until the notified expiry.</h1> Tariff headings 8422 20 00, 8422 30 00, 8422 40 00 and 8422 90 (excluding 8422 11 00 and 8422 19 00) classify machinery for cleaning, drying, filling, closing, sealing, labelling, capsuling and other packing or wrapping operations, including heat shrink wrapping and aerating machinery, and these goods attract GST at 18% under Schedule 3 until the notified expiry.

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