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        GST on machine-tools for material removal by advanced processes remains leviable under the schedule with applicable tax rate. Machine-tools for working any material by removal of material by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes are taxable under the relevant schedule and attract the prescribed GST applicable to goods in that schedule for the period stated.
                          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.

                                GST on machine-tools for material removal by advanced processes remains leviable under the schedule with applicable tax rate.

                                Machine-tools for working any material by removal of material by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes are taxable under the relevant schedule and attract the prescribed GST applicable to goods in that schedule for the period stated.


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