https://www.taxtmi.com/caselaws?id=383115 Commercially used coffee-making machines with higher capacity and thermostatic heating were classified under Heading 8419 because their principal function was non-domestic temperature-based treatment of materials, rather than as household coffee makers under Heading 8516. On that classification, the GST treatment followed the relevant notification periods: before the amendment, the goods fell under the applicable residuary entry, and from 15.11.2017, Heading 8419 goods not of a domestic kind attracted CGST and SGST at 9% each under the amended schedule entry. en-us Mon, 15 Apr 2019 00:00:00 +0530 Mon, 10 Mar 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383115 Commercially used coffee-making machines with higher capacity and thermostatic heating were classified under Heading 8419 because their principal function was non-domestic temperature-based treatment of materials, rather than as household coffee makers under Heading 8516. On that classification, the GST treatment followed the relevant notification periods: before the amendment, the goods fell under the applicable residuary entry, and from 15.11.2017, Heading 8419 goods not of a domestic kind attracted CGST and SGST at 9% each under the amended schedule entry. Case-Laws GST Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383115