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        8516

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        GST omission on electro-thermic domestic appliances removes prior Schedule entry, altering taxable treatment of specified heaters and hair-dressing devices. Entry 8516, which subjected specified electro thermic domestic appliances to the Schedule GST rate, was omitted by notification no. 19/2018 effective 27 07 2018; the entry had listed electric instantaneous or storage water heaters, immersion heaters, space heating and soil heating apparatus, electrothermic hair dressing apparatus and hand dryers, electric smoothing irons, other domestic electro thermic appliances, and electric heating resistors not under heading 8545.
                          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 omission on electro-thermic domestic appliances removes prior Schedule entry, altering taxable treatment of specified heaters and hair-dressing devices.

                                Entry 8516, which subjected specified electro thermic domestic appliances to the Schedule GST rate, was omitted by notification no. 19/2018 effective 27 07 2018; the entry had listed electric instantaneous or storage water heaters, immersion heaters, space heating and soil heating apparatus, electrothermic hair dressing apparatus and hand dryers, electric smoothing irons, other domestic electro thermic appliances, and electric heating resistors not under heading 8545.


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