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        8459

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        GST classification for machine-tools used for drilling, milling and threading attracts an applicable taxable rate and excludes lathes. Machine-tools used for drilling, boring, milling, threading or tapping by removing metal are classified in Schedule 3 and attract the Schedule 3 GST rate; the entry includes way-type unit head machines and explicitly excludes lathes, including turning centres, which are covered by a separate tariff heading.
                          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 classification for machine-tools used for drilling, milling and threading attracts an applicable taxable rate and excludes lathes.

                                Machine-tools used for drilling, boring, milling, threading or tapping by removing metal are classified in Schedule 3 and attract the Schedule 3 GST rate; the entry includes way-type unit head machines and explicitly excludes lathes, including turning centres, which are covered by a separate tariff heading.


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