GST classification for semiconductor manufacturing equipment set under schedule provisions; applies to specified machines, apparatus and parts. Machines and apparatus used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, together with specified machines in chapter notes and their parts and accessories, are classified under Schedule 3 and attract the prescribed GST rate; this applies to capital equipment and component parts used in those manufacturing processes within the schedule's applicability period.
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Provisions expressly mentioned in the judgment/order text.
GST classification for semiconductor manufacturing equipment set under schedule provisions; applies to specified machines, apparatus and parts.
Machines and apparatus used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays, together with specified machines in chapter notes and their parts and accessories, are classified under Schedule 3 and attract the prescribed GST rate; this applies to capital equipment and component parts used in those manufacturing processes within the schedule's applicability period.
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