GST classification for soldering, brazing and welding machinery imposes a scheduled tax rate under the applicable schedule. Goods described as machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, and gas operated surface tempering machines and appliances are classified within the taxable schedule and attract the scheduled GST rate until the stated temporal cutoff; the description expressly excludes items falling under the separate heading for other machinery.
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Provisions expressly mentioned in the judgment/order text.
GST classification for soldering, brazing and welding machinery imposes a scheduled tax rate under the applicable schedule.
Goods described as machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, and gas operated surface tempering machines and appliances are classified within the taxable schedule and attract the scheduled GST rate until the stated temporal cutoff; the description expressly excludes items falling under the separate heading for other machinery.
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