GST on machine-tools standardized under notification, changing classification and levy effective from the notified date. GST at 18% applies to machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools operating by removing metal or cermets not elsewhere specified or included; the rate amendment operates from the notified effective date and is reflected in the referenced IGST rate notification governing classification and levy.
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Provisions expressly mentioned in the judgment/order text.
GST on machine-tools standardized under notification, changing classification and levy effective from the notified date.
GST at 18% applies to machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools operating by removing metal or cermets not elsewhere specified or included; the rate amendment operates from the notified effective date and is reflected in the referenced IGST rate notification governing classification and levy.
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