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of <h1>Machinery for seed cleaning and cereal processing taxed at 18% IGST or 9% CGST/SGST per Notification 6/2022.</h1> Machines used for cleaning, sorting, or grading seeds, grains, or dried leguminous vegetables, as well as machinery for the milling industry or processing cereals or dried leguminous vegetables (excluding farm-type machinery and their parts), are subject to a tax rate of IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This tax rate was established by Notification No. 6/2022-Integrated Tax (Rate) and became effective on July 18, 2022.
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