18% GST chargeable on thermal based fogging machine

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 projecti...