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GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Classification of goods - thermal based fogging machines used ...


Thermal fogging machines for pest control classified as mechanical appliances, subject to 18% GST, says AAR.

March 29, 2023

Case Laws     GST     AAR

Classification of goods - thermal based fogging machines used for mosquito/health/ pest/ vector control - from the process of fogging it can be said that fogging machine are appliances with convert the state of matter from one to another i.e. liquid to gas and not just spray the liquid. From above, it can be concluded that fogging machine are to be classified as mechanical appliances. - Taxable @18% of GST - AAR

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