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1% VAT rate

Mechanical appliances for projecting, dispersing or spraying liquids or powders, fire extinguishers, spray guns and similar appliances, steam or sandblasting machines and similar jet projecting machines

GTIP NO 84.24 samples:

Spray guns and similar appliances
Water cleaning appliances, with built-in motor and heating device
Water cleaning appliances, with built-in motor-motor powered
Compressed air operated steam or sandblasting machines and machines
Agricultural or horticultural watering appliances
Portable liquid sprayers for use in agricultural control, without motor
Portable powder sprayers for use in agricultural control, without motor
Portable sprayers for use in agricultural control, without motor
Other sprayers for use in agricultural control, without motor
Portable liquid sprayers for use in agricultural control, with motor
Portable powder sprayers for use in agricultural control, with motor
Portable sprayers for use in agricultural control, with motor
Sprayers and powder distributors designed to be mounted on or drawn by tractors
Sprayers for polishing and cleaning semiconductor discs

Centrifuges; filtering or purifying machinery and apparatus, for liquids or gases

GTIP NO 84.21 samples:

Cream separators
Clothes dryers-dry linen capacity <6kg
Clothes dryers-dry linen capacity >6kg
Centrifuges for manufacturing semiconductor discs for civil aviation crafts
Centrifuges for use in civil aviation crafts
Centrifuges for use in laboratories
Machinery and apparatus used for filtering or purifying water
Machinery and apparatus used for filtering or purifying beverages (excluding water)
Oil and fuel filters for internal combustion engines
Dialyzer
Oil and fuel filters for other engine types of civil aviation crafts
Internal combustion engine air filters for civil aviation crafts
Liquid based used machinery for filtering or purifying gases in civil aviation crafts
Other liquid based used machinery for filtering or purifying gases in civil aviation crafts
Catalytic action based machinery for filtering or purifying gases in civil aviation crafts
Machinery and apparatus for filtering or purifying gases in civil aviation crafts

Machinery and plants for the treatment of materials by heating

GTIP NO 84.19 samples:

Instantaneous gas water heaters
Non-electric bath heaters (storage water heaters)
Solar powered water heaters
Other non-electric instantaneous or storage water heaters
Dryers for agricultural products
Dryers for wood, paper pulp, paper or paperboard
Heat exchangers for civil aviation crafts
Machinery for liquefying air or other gases
Machinery, plant and equipment for making hot drinks or for cooking or heating food for civil aviation crafts
Percolators and other appliances for making coffee and other hot drinks
Other machinery, plant and equipment for hot drinks
Pasteurizing machinery
Smoking machinery
Chemical salt based mechanic vessels for making ice-cream
Of sterilizers of subheading 8419.90.25.10.00

Heat pumps and other refrigerators (excluding air-conditioning machines in heading 84.15)