AAR: 'Coffee making machine', taxable under heading 8419 at 18%, rejects classification as 'coffee or tea makers'

Jul 19,2019

Tamil Nadu AAR holds that Gemini Modern ‘Auto Coffee Filter’ and ‘Traditional Coffee Filter’ supplied by the applicant is classifiable under Heading 84198190 taxable at 18% GST under Sr. No. 453 of Schedule III of Notification No. 01/2017-Central Tax (Rate) and Sr. No. 320 of Notification No. 01/2017-Central Tax (Rate) as amended by Notification No. 41/2017 dated November 14, 2017; Finds it evident that machinery, for the treatment of materials by a process ...


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