GST classification confirms taxable treatment for mineral-processing and foundry machinery listed as specified goods within the tariff window. Application of GST to machinery used for processing mineral substances designates these items as taxable goods under the applicable schedule at the specified rate and within the stated temporal window. The entry covers machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances in solid form, and machines for agglomerating, shaping or moulding mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form.
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Provisions expressly mentioned in the judgment/order text.
GST classification confirms taxable treatment for mineral-processing and foundry machinery listed as specified goods within the tariff window.
Application of GST to machinery used for processing mineral substances designates these items as taxable goods under the applicable schedule at the specified rate and within the stated temporal window. The entry covers machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances in solid form, and machines for agglomerating, shaping or moulding mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form.
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