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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 machinery for industrial food or drink manufacture attracts scheduled tax rate, excluding fats and oils extraction machinery.</h1> Machinery for the industrial preparation or manufacture of food or drink, not specified elsewhere in the Chapter, is subject to the Schedule 3 GST rate and expressly excludes machinery for the extraction or preparation of animal, fixed vegetable or microbial fats or oils; the exclusion was expanded by Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 effective 1-1-2022.

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