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<h1>Schedule II imposes 18% GST on refrigerators, freezers and heat pumps excluding AC, effective 22 Sep 2025, Notification 09/2025</h1> Schedule II imposes GST at 18% on refrigerators, freezers and other refrigerating or freezing equipment, including electric or other types, and heat pumps excluding air-conditioning machines classified under heading 8415, effective 22 September 2025. The rate change is notified to apply from that date pursuant to Notification No. 09/2025 - IGST(Rate). The entry identifies the covered goods for tax classification and specifies the effective date for levy under the GST schedule.
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