GST on packing and bottling machinery reclassified, impacting tax treatment of dishwashing, filling and labeling equipment. GST at 18% is applied to household and other dish washing machines; machinery for cleaning or drying bottles or other containers; filling, closing, sealing or labelling machinery for bottles, cans, boxes, bags or other containers; capsuling machinery for bottles, jars and tubes; other packing or wrapping machinery including heat-shrink wrapping; and machinery for aerating beverages, pursuant to the implementing notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on packing and bottling machinery reclassified, impacting tax treatment of dishwashing, filling and labeling equipment.
GST at 18% is applied to household and other dish washing machines; machinery for cleaning or drying bottles or other containers; filling, closing, sealing or labelling machinery for bottles, cans, boxes, bags or other containers; capsuling machinery for bottles, jars and tubes; other packing or wrapping machinery including heat-shrink wrapping; and machinery for aerating beverages, pursuant to the implementing notification.
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