Lyophilizer classification under heading 8419 fixes GST at 9% under the relevant tariff entry.

Lyophilizers were examined by their process and tariff description, with freeze-drying treated as removal of water by sublimation under vacuum. On that basis, the equipment was classified under heading 8419 as machinery or plant used for treatment of materials by a process involving a change of temperature. Because Notification No. 41/2017-Central Tax (Rate) substituted Entry 320 in Schedule III to cover heading 8419 at 9% central tax, the applicable GST rate was determined by that entry. Lyophilizers falling under heading 8419 were therefore treated as taxable at 9% CGST and 9% SGST.

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Issues: Whether lyophilizers classifiable under heading 8419 were chargeable to GST at 9% under Entry 320 of Schedule III of Notification No. 41/2017-Central Tax (Rate) with effect from 15.11.2017.

Analysis: The goods were examined with reference to their process and tariff description. Lyophilization was treated as a freeze-drying process involving removal of water by sublimation under vacuum and, on that basis, the goods were held to fall under tariff heading 8419 as machinery, plant or laboratory equipment used for treatment of materials by a process involving a change of temperature. Since Notification No. 41/2017-Central Tax (Rate) substituted Entry 320 in Schedule III to cover heading 8419 at 9% central tax, the applicable rate depended on that entry.

Conclusion: Lyophilizers falling under heading 8419 were held taxable at 9% CGST and 9% SGST.

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