GST rate change for calendering and rolling machines applies from notified effective date under Schedule II notification. A GST rate is applied to calendering and other rolling machines (excluding machines for metals or glass) and their cylinders, with an explicit exclusion for hand operated rubber rollers; this classification is made under Schedule II and takes effect from the notification's specified commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate change for calendering and rolling machines applies from notified effective date under Schedule II notification.
A GST rate is applied to calendering and other rolling machines (excluding machines for metals or glass) and their cylinders, with an explicit exclusion for hand operated rubber rollers; this classification is made under Schedule II and takes effect from the notification's specified commencement date.
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