GST applicability for machines used in cleaning and sorting agricultural produce clarified, imposing the specified schedule rate. GST at eighteen percent applies to machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, excluding machinery of the separate machinery heading, and includes parts of such machines; the rate was inserted by notification effective mid July 2022 and listed as applicable up to 21 September 2025 under Schedule 3.
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Provisions expressly mentioned in the judgment/order text.
GST applicability for machines used in cleaning and sorting agricultural produce clarified, imposing the specified schedule rate.
GST at eighteen percent applies to machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, excluding machinery of the separate machinery heading, and includes parts of such machines; the rate was inserted by notification effective mid July 2022 and listed as applicable up to 21 September 2025 under Schedule 3.
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