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Lyophilizers classifiable as machinery under Heading No. 8419; taxable at rate of 18% GST: AAR

July 5, 2018[2018] 95 taxmann.com 62 (AAR- TELANGANA)
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GST/Telangana GST : On examination of the process of Lyophilization, it is found that goods 'Lyophilizers' are classifiable under Tariff heading 84198990 as per section notes to Section XVI and Chapter notes to Chapter 84 of Customs tariff. As the rules for interpretation of Customs Tariff Act, 1975 was made applicable to GST Tariff, goods 'Lyophilizers' are classifiable under heading 8419 of the GST Tariff. Thus, rate of tax applicable on supply of Lypophilizers Machinery for plant which is being cleared under chapter heading 8419 is 9 per cent CGST and 9 per cent SGST

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