GST classification change for electro mechanical domestic appliances excludes vacuum cleaners, effective under the cited notification. Electro-mechanical domestic appliances with self-contained electric motors, other than vacuum cleaners of heading 8508, are classified under the Schedule entry and are subject to the revised GST rate as implemented by Notification No. 09/2025 - IGST (Rate) dated 17.09.2025, effective from the commencement date specified in that notification.
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Provisions expressly mentioned in the judgment/order text.
GST classification change for electro mechanical domestic appliances excludes vacuum cleaners, effective under the cited notification.
Electro-mechanical domestic appliances with self-contained electric motors, other than vacuum cleaners of heading 8508, are classified under the Schedule entry and are subject to the revised GST rate as implemented by Notification No. 09/2025 - IGST (Rate) dated 17.09.2025, effective from the commencement date specified in that notification.
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