GST classification of machinery for industrial food or drink manufacture attracts scheduled tax rate, excluding fats and oils extraction machinery. 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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Provisions expressly mentioned in the judgment/order text.
GST classification of machinery for industrial food or drink manufacture attracts scheduled tax rate, excluding fats and oils extraction machinery.
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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