GST classification: specified goods attract a high GST rate, subject to specified omissions by notification. Classification of goods under Heading 8419 designates those items as taxable under the Goods and Services tax at a high rate until 21-09-2025; notification no. 43/2017 w.e.f. 15-11-2017 omitted earlier enumerated sub-items including storage water heaters, pressure vessels, reactors, chemical storage tanks, glass-lined equipment, autoclaves, cooling towers, plant growth and tissue culture chambers, semiconductor/vapour deposition apparatus, and parts.