Mitora Machinex (P.) Ltd., In re
Date: February 5, 2018
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): R.B. MANKODI AND G.C. JAIN
Subject Matter
Ice cream making machine classified under 8418
Summary
The applicant is a manufacturer of 'ice cream making machines' and wanted to know if they would fall under chapter heading 8438 of Customs Tariff Act, 1975 and thus, was liable to pay GST at rate of 18 percent on supply of said goods. The tar…
1. 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 - (…