GST on semiconductor manufacturing equipment scheduled to apply effective from late September under official notification. GST applies to machines and apparatus used solely or principally for manufacture of semiconductor boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays, together with parts and accessories; classification and levy are governed by the schedule notes for the chapter and by an official notification effective from 22-09-2025 specifying the applicable GST rate.
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 semiconductor manufacturing equipment scheduled to apply effective from late September under official notification.
GST applies to machines and apparatus used solely or principally for manufacture of semiconductor boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays, together with parts and accessories; classification and levy are governed by the schedule notes for the chapter and by an official notification effective from 22-09-2025 specifying the applicable GST rate.
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