GST on electric domestic heating appliances reclassified under Schedule II, applicability set by recent IGST rate notification. Imposition of GST at 18% applies to specified electric domestic appliances including electric water heaters, immersion heaters, space and soil heating apparatus, electro-thermic hairdressing apparatus (hair dryers, curlers, curling tong heaters), hand dryers, electric smoothing irons and other electro-thermic domestic appliances (excluding solar cookers), and electric heating resistors other than those of heading 8545, as governed by the referenced 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 electric domestic heating appliances reclassified under Schedule II, applicability set by recent IGST rate notification.
Imposition of GST at 18% applies to specified electric domestic appliances including electric water heaters, immersion heaters, space and soil heating apparatus, electro-thermic hairdressing apparatus (hair dryers, curlers, curling tong heaters), hand dryers, electric smoothing irons and other electro-thermic domestic appliances (excluding solar cookers), and electric heating resistors other than those of heading 8545, as governed by the referenced IGST (Rate) notification.
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