https://www.taxtmi.com/caselaws?id=363080 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. en-us Mon, 02 Jul 2018 00:00:00 +0530 Wed, 26 Feb 2025 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363080 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. Case-Laws GST Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363080