Taxation of auxiliary machinery: classification of specified machine parts as taxable supplies under the relevant goods schedule. Imposition of goods and services tax on auxiliary machinery and parts used with specified textile and related machines is prescribed under the relevant goods schedule, applying a specified GST rate until the stated expiry; covered items include dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms and parts and accessories (spindles, card clothing, combs, shuttles, healds, hosiery needles) suitable solely or principally for use with those machines.
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Provisions expressly mentioned in the judgment/order text.
Taxation of auxiliary machinery: classification of specified machine parts as taxable supplies under the relevant goods schedule.
Imposition of goods and services tax on auxiliary machinery and parts used with specified textile and related machines is prescribed under the relevant goods schedule, applying a specified GST rate until the stated expiry; covered items include dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms and parts and accessories (spindles, card clothing, combs, shuttles, healds, hosiery needles) suitable solely or principally for use with those machines.
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