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        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.

        <h1>GST classification for presses and crushers used in beverage manufacture confirms taxable supply status under scheduled goods provisions.</h1> The supply of presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages is classified as taxable goods under the applicable schedule and is subject to GST at 18%, the operative criterion being direct use in beverage production.

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