GST classification of electro-thermic appliances updated, clarifying taxable items and exclusions and noting recent amendment. Classification of electro-thermic appliances covers electric water heaters, immersion heaters, space and soil heating apparatus, hair-dressing apparatus and hand dryers, smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, and electric heating resistors except where covered by another tariff heading; the schedule entry prescribes the applicable tax treatment and has been amended by notification to exclude certain items and to modify text and effective dates.
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 of electro-thermic appliances updated, clarifying taxable items and exclusions and noting recent amendment.
Classification of electro-thermic appliances covers electric water heaters, immersion heaters, space and soil heating apparatus, hair-dressing apparatus and hand dryers, smoothing irons, other electro-thermic appliances of a kind used for domestic purposes, and electric heating resistors except where covered by another tariff heading; the schedule entry prescribes the applicable tax treatment and has been amended by notification to exclude certain items and to modify text and effective dates.
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