GST rate change applies to machinery for working rubber or plastics under the notified tariff revision. A fiscal amendment applies GST at the newly notified rate to machinery used for working rubber or plastics and to machinery used in the manufacture of products from those materials when such machinery is not elsewhere specified within the Chapter; the change operates by way of a notification that modifies tariff treatment and invokes the schedule governing taxable goods.
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 rate change applies to machinery for working rubber or plastics under the notified tariff revision.
A fiscal amendment applies GST at the newly notified rate to machinery used for working rubber or plastics and to machinery used in the manufacture of products from those materials when such machinery is not elsewhere specified within the Chapter; the change operates by way of a notification that modifies tariff treatment and invokes the schedule governing taxable goods.
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