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<h1>Industrial food and drink manufacturing machinery taxed at 18% GST from 22-09-2025 per Schedule II notification</h1> Machinery used for industrial preparation or manufacture of food or drink, not specifically classified elsewhere in the chapter, is taxed at GST 18% effective 22-09-2025; this rate expressly excludes machinery designed for extraction or preparation of animal, fixed vegetable, or microbial fats or oils. The entry appears in Schedule II and is linked to the relevant notification implementing the rate change effective 22-09-2025.