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.
Applicant company claimed that ‘ice cream making machine’ manufactured and supplied by it would fall under chapter heading 84.38 of Customs Tariff Act, 1975 and thus, was liable to pay GST at rate of 18 percent on supply of said goods in question.
Since, tariff heading 84.38 covers machinery not specified elsewhere in chapter 84 and ‘ice cream makers’ were specifically covered under tariff heading 84.18, same would fall under tariff heading 84.18 and not under tariff heading 84.38 of Customs Tariff Act, 1975 and GST rate applicable to tariff heading 84.18 i.e. 28 percent is applicable to said product.
Citation: [2018] 94 taxmann.com 152 (AAR-GUJARAT)