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8438 - GST - Goods - Rates of Tax - Schedule 3 - IGST @ 18% or CGST @ 9% + SGST / UTGST @ 9%Extract Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils ************* Notes: As amended vide Notification No. 18/2021-Integrated Tax (Rate) dated 28-12-2021 w.e.f. 1.1.2022, before it was read as, Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils
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