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

Case Laws GST

March 29, 2023

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

View Source

← Previous Next →

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

Case Laws GST

March 29, 2023

You may also like:

Addition towards depreciation on JCB Machine - JCB machine was used for manual loading and unloading of the finished goods, which otherwise would have required huge...

CENVAT credit - capital goods - Bagassee Bailing Machine - said machine is used for bailing of baggase which partly used in the factory of the appellant as fuel...

Determining whether certain goods, specifically old used iron scrap, used lead acid batteries, old used aluminum utensils and other aluminum scrap, old used brass...

Classification of goods - Antenna for base station, imported and used in mobile telecommunication network - The correct classification of the Antenna for base station is...

Classification of imported goods - Cards (Populated Printed Circuit Boards) OSLM-5-100G-WL3N for DWDM Equipment-Photonic Service Switch (PSS) 1830 - The Department has...

Disallowance of MODVAT Credit - Charging machine - Capital goods -Charging machine and lathe machine are qualified as capital goods and squarely covered under the of...

Classification of goods proposed to be imported - Thermal Printer Ribbons (TPR) - the purpose of ribbon in TPR is to serve as a medium for printing graphic images and...

Classification of goods - Product Mosquito Repellent, Aayudh-Mosx - Undoubtedly, the description under Heading No. 3808 91 91, i.e., “Repellents for insects such as...

Confiscation of imported goods - Old/Used Analogue Photocopiers and Old/Used Digital Multi functional (Print and Copying) Machines - DGFT notification No.31/2005 dated...

Inter state sale or intra state sale - In the present case, the goods claimed to be sold by the assessee to be part of inter-state sales were not sold to the RVUNL as...

Classification of goods - mosquito repellent - The mosquito repellent contains an insecticide and it not only repels the mosquito but also is capable of killing the...

CENVAT Credit - use of Capital goods in different premises - The machine was used by appellants for the production of final products. Thus the activity of appellants in...

Claim of depreciation @ 60% on racks, Xerox machine - AO/TPO directed to verify the actual use and nature of Xerox machines and the accessories that has been considered...

Classification – Personal Digital Assistant (Data Processing Machine) - Heading 84713090 is more appropriate than Heading 84798999 - AT

Classification of imported goods - Agricultural Reaper - Spare parts of Reaper - classifiable under CTH 84672900 and 84679900 respectively (Revenue) or under CTH...

Quick Updates: