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of <h1>Tax Rate on Machines Set at 18% IGST, 9% CGST/SGST; Amendments Effective from Nov 15, 2017</h1> Machines and mechanical appliances with individual functions, excluding composting machines, are subject to a tax rate of 18% under IGST and 9% each under CGST and SGST/UTGST. This classification was amended by a notification effective from November 15, 2017. Prior to this amendment, the description included exceptions for passenger boarding bridges used in airports and other specified items.
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