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of <h1>GST 18% from 22-09-2025 on machines and parts for manufacturing semiconductor wafers, devices under Schedule II Note 11(C)</h1> Machines, apparatus, parts and accessories principally used to manufacture semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays are taxed at GST 18% effective 22-09-2025 under Schedule II. The entry also covers machines and apparatus specified in Note 11(C) to the chapter. The rate and effective date are set by the relevant GST notification issued on 17-09-2025.
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