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TaxReply India Pvt Ltd

MITORA MACHINEX PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
K.a. Nagar
Res. Counsel
Na

Petitioner / Applicant

MITORA MACHINEX PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Feb 5, 2018
Order No.

GUJ/GAAR/RULING/2018/1

Citation

2018(2) TAXREPLY 88
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ORDER

The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the ‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine.. 2. The applicant has raised the following questions for Advance Ruling – (i) Whether the aforesaid goods fall under Chapter Heading 8438 of GST Tariff ?; (ii) Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ? 3. The applicant submitted that they are of the view that the following description of Chapter Heading 8438 is applicable to the impugned goods, which are being supplied by the applicant at the rate of 18% - “Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation....

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