GST classification: electro mechanical domestic appliances excluding specified vacuum cleaners are subject to the notified integrated tax rate. Electro-mechanical domestic appliances with a self-contained electric motor, excluding vacuum cleaners of the separate tariff heading, are classified under the Schedule entry for levy at the notified integrated tax rate; the entry has been amended by notifications clarifying prior exclusions including a previous wet grinder exclusion and updating the descriptive scope.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST classification: electro mechanical domestic appliances excluding specified vacuum cleaners are subject to the notified integrated tax rate.
Electro-mechanical domestic appliances with a self-contained electric motor, excluding vacuum cleaners of the separate tariff heading, are classified under the Schedule entry for levy at the notified integrated tax rate; the entry has been amended by notifications clarifying prior exclusions including a previous wet grinder exclusion and updating the descriptive scope.
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