https://www.taxtmi.com/caselaws?id=376412 The court upheld the classification of the Reactor under a specific HSN code related to filtering or purifying machinery and apparatus for liquids, resulting in a higher GST rate. The appeal, challenging the initial classification and seeking a lower GST rate based on the product's utility for rural areas and recognition by state authorities, was dismissed. The court emphasized that classification under GST law is determined by the nature, design, and function of the product, rather than external factors like social utility or recognition. en-us Mon, 04 Feb 2019 00:00:00 +0530 Fri, 07 Mar 2025 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376412 The court upheld the classification of the Reactor under a specific HSN code related to filtering or purifying machinery and apparatus for liquids, resulting in a higher GST rate. The appeal, challenging the initial classification and seeking a lower GST rate based on the product's utility for rural areas and recognition by state authorities, was dismissed. The court emphasized that classification under GST law is determined by the nature, design, and function of the product, rather than external factors like social utility or recognition. Case-Laws GST Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376412