Classification of Goods — The Applicant is engaged in manufacturing, erection and commissioning, reconditioning, repairing and maintenance of milk dairy machinery and its equipments at Dairy sector. They are registered under GST Act. The applicant sought advance ruling whether their dairy machinery works is liable to tax at 12% (HSN 8434) or (HSN 8413). The activities undertaken by the applicant in respect of work order is classifiable under SAC 998717 and the applicable rate of tax is 9%-CGST under Sl.No. 25(ii) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended and at 9% -SGST under Sl.No. 25(ii) of Notification vide G.O. (Ms) No. 72 dated 29.06.2017 as amended. Further, the Activity of the applicant are not 'Works Contract' as defined in Section 2(119) of the CGST/TNGST Act 2017. Decided in favour of Applicant. — Rajendrababu Ambika (Proprietrix of M/S. Sri Dhanalakshmi Welding Works), In Re… [2019] 12 TAXLOK.COM 083 (AAR-Tamil Nadu)