5% sales tax for specified Cool chain machinery and equipment.
Name of Incentive
5% sales tax for specified Cool chain machinery and equipment.
Type of Incentive
GST Incentive
Ministry
Agency
Sector
Electrical Machinery
Sub Sector
Product/Activity
Incentive Details
Description
5% sales tax for specified Cool chain machinery and equipment.
Criteria for Consideration
Plant, machinery, equipment and apparatus, including capital goods, specified in Eighth Schedule, Table 2 (Annexure), falling under the HS Codes specified in column (3) of that Annexure, shall be charged to sales tax at the rate of five percent subject to the following conditions, besides the conditions specified in column (4) of the Annexure
