GST classification: refrigerators and freezers listed under schedule subject to the applicable GST rate per notification. Refrigerators, freezers and other refrigerating or freezing equipment, electric or other, and certain heat pumps (excluding air conditioning machines of the referenced tariff heading) are classified in Schedule 3 and attract GST at 18%; the entry was inserted by notification, establishing the tariff classification and applicable GST chargeability for these goods.
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: refrigerators and freezers listed under schedule subject to the applicable GST rate per notification.
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other, and certain heat pumps (excluding air conditioning machines of the referenced tariff heading) are classified in Schedule 3 and attract GST at 18%; the entry was inserted by notification, establishing the tariff classification and applicable GST chargeability for these goods.
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