18% GST applicable on Lyophilizers falling under tariff heading 8419

In Re. M/s Lyophilization Systems India Private Limited (GST AAR Telangana) Issue– The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419. Held– The tax rate leviable on supply of ” Lyophilizers” falling under the tariff heading 8419 of the GST Tariff is 9% CGST + 9% SGST. FULL TEXT OF ADVANCE RULING IS AS FOLLOWS: TELANGANA STATE AUTHORITY FOR ADVANCE RULING CT Complex, M.J Road, Nampally, Hyderabad-500001. (Constituted under Section 96(1) of TGST Act, 2017) Advance Rul...