Goods & Services Tax
Advance Rulings

Advance Rulings

91
Gujarat
M/s. Mitora Machinex Pvt. Ltd.
(i) Whether the goods-‘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’ 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 ?
97(2)(a)
GUJ/GAAR/RULING/2018/1 dt.
2018-02-05