GST classification of metalworking and welding machines attracts the standard taxable rate under Schedule 3 treatment. Goods under tariff item 8515 include electric, laser, photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc machines and apparatus for soldering, brazing or welding, whether or not capable of cutting, and electric machines and apparatus for hot spraying of metals or cermets; such goods are placed in Schedule 3 and attract GST at 18%.
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Provisions expressly mentioned in the judgment/order text.
GST classification of metalworking and welding machines attracts the standard taxable rate under Schedule 3 treatment.
Goods under tariff item 8515 include electric, laser, photo beam, ultrasonic, electron beam, magnetic pulse or plasma arc machines and apparatus for soldering, brazing or welding, whether or not capable of cutting, and electric machines and apparatus for hot spraying of metals or cermets; such goods are placed in Schedule 3 and attract GST at 18%.
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