Case Law Details
In re 100X Circle Pvt Ltd (GST AAR Haryana)
Q1. Whether the thermal based fogging machines used for mosquito/health/ pest/vector control can be classified as mechanical sprayers under entry no. 195B of Schedule II of Notification no 1/2017 Central Tax (Rate) dated 28th June 2017 as amended from time to time or under entry no. 325 of schedule 111-“Mechanicalappliances (whether or not hand operated) for projecting, dispersing or sprayin6 liquids or powders; fire extinguishers whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines ( other than sprinklers; drip 1rngation systems including laterals; mechanical ‘ sprayer, nozzles for drip irrigation equipment or nozzles for sprinklers]?
A1. The thermal based fogging machine are covered under the entry no. 325 of schedule III.
Q2. Based upon the answer to above question, what is the fax rate chargeable to thermal based fogging machine?
A2. 18% GST chargeable to thermal based fogging machine
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