https://www.taxtmi.com/caselaws?id=428748 A mechanically operated power sprayer used for projecting or spraying liquids was classified under HSN 8424 89 90 because it fell within heading 8424 as a mechanical appliance for projecting, dispersing or spraying liquids or powders. As the product was not treated as an agricultural or horticultural sprayer for the concessional entry, it remained in the residuary portion of heading 8424. The applicable GST notifications were applied to place the item in Schedule III, resulting in GST at 18% and exclusion from the lower-rate concession for agricultural sprayers. en-us Wed, 28 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428748 A mechanically operated power sprayer used for projecting or spraying liquids was classified under HSN 8424 89 90 because it fell within heading 8424 as a mechanical appliance for projecting, dispersing or spraying liquids or powders. As the product was not treated as an agricultural or horticultural sprayer for the concessional entry, it remained in the residuary portion of heading 8424. The applicable GST notifications were applied to place the item in Schedule III, resulting in GST at 18% and exclusion from the lower-rate concession for agricultural sprayers. Case-Laws GST Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428748