https://www.taxtmi.com/caselaws?id=435862 AAR Haryana classified thermal-based fogging machines used for mosquito/pest control as mechanical appliances under entry 325 of Schedule III rather than mechanical sprayers under entry 195B of Schedule II. The Authority determined that fogging machines convert liquid disinfectant into vapor/gas state before dispersing micro-droplets, distinguishing them from simple spraying devices. This classification subjects thermal fogging machines to 18% GST rate applicable to mechanical appliances. en-us Fri, 16 Sep 2022 00:00:00 +0530 Wed, 16 Apr 2025 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435862 AAR Haryana classified thermal-based fogging machines used for mosquito/pest control as mechanical appliances under entry 325 of Schedule III rather than mechanical sprayers under entry 195B of Schedule II. The Authority determined that fogging machines convert liquid disinfectant into vapor/gas state before dispersing micro-droplets, distinguishing them from simple spraying devices. This classification subjects thermal fogging machines to 18% GST rate applicable to mechanical appliances. Case-Laws GST Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435862