https://www.taxtmi.com/caselaws?id=398469 Classification under the GST rate notifications depends on the tariff description and proven use of the goods. Manually operated sprayer pumps were treated as mechanical appliances for projecting or spraying liquids and classified under Tariff item 84248100, attracting 18% GST up to 24.01.2018 and 12% from 25.01.2018. Wood-burning stoves were classified under Tariff item 73218990 and subjected to 12% GST. The goods were not covered by any exemption entry in Notification No. 02/2017-Central Tax (Rate), so nil-rate treatment was rejected. en-us Thu, 02 Jul 2020 00:00:00 +0530 Thu, 20 Mar 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398469 Classification under the GST rate notifications depends on the tariff description and proven use of the goods. Manually operated sprayer pumps were treated as mechanical appliances for projecting or spraying liquids and classified under Tariff item 84248100, attracting 18% GST up to 24.01.2018 and 12% from 25.01.2018. Wood-burning stoves were classified under Tariff item 73218990 and subjected to 12% GST. The goods were not covered by any exemption entry in Notification No. 02/2017-Central Tax (Rate), so nil-rate treatment was rejected. Case-Laws GST Thu, 02 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398469