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of <h1>Air-conditioning machines with motor-driven fans and temperature/humidity elements taxed under Schedule II at 18% GST from 22 Sept 2025</h1> Air-conditioning machines comprising a motor-driven fan and elements for changing temperature and humidity, including machines where humidity cannot be separately regulated, are classed under Schedule II for GST at 18% effective 22 September 2025. The rate change is implemented pursuant to the relevant 2025 notification, and applies from the specified effective date to such goods supplied thereafter under the GST regime.
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