Machinery for temperature treatment of materials — for making hot drinks or for cooking or heating food: Other

18%

• 18% — Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, NOTIFICATION NO. 9/2025-Integrated Tax (Rate), dated 17-9-2025 steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non- electric [other than Solar water heater and system]Notification 9/2025-CT(R), Schedule II, entry 408

GST on supply within India, as of 1 May 2026. Exports are zero-rated supplies.