GST on thermal-processing machinery maintained under schedule, with exclusions for domestic-use equipment and solar water heaters. Machinery, plant or laboratory equipment for treating materials by temperature-change processes (heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling) is classified under the tariff entry and attracts GST at the prescribed rate until the specified date, excluding machinery for domestic use; instantaneous or storage non-electric water heaters are included except where solar water heaters and systems are specifically excepted.