GST on pumps and ventilation equipment expands to cover compressors, fans and safety cabinets under the new rate regime. GST at 18% applies to air or vacuum pumps, air or other gas compressors, fans, ventilating or recycling hoods incorporating a fan, and gas tight biological safety cabinets, whether or not fitted with filters; exclusions include bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps, as implemented by the cited IGST rate notification.
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 on pumps and ventilation equipment expands to cover compressors, fans and safety cabinets under the new rate regime.
GST at 18% applies to air or vacuum pumps, air or other gas compressors, fans, ventilating or recycling hoods incorporating a fan, and gas tight biological safety cabinets, whether or not fitted with filters; exclusions include bicycle pumps, other hand pumps and parts of air or vacuum pumps and compressors of bicycle pumps, as implemented by the cited IGST rate notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
