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AQUA MACHINERIES PVT. LTD.
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
K.a. Nagar
Res. Counsel
Na

Petitioner / Applicant

AQUA MACHINERIES PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jan 17, 2018
Order No.

GUJ/GAAR/R/2017-18/4

Citation

2018(1) TAXREPLY 91
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ORDER

The applicant, M/s. Aqua Machineries (Pvt.) Ltd. manufactures and supplies Power Driven Pumps (falling under Chapter Heading 8413), which are primarily designed for handling water, which is of either clear or raw or storm or waste or sewerage. The said pumps are not fitted with measuring device. As the different items falling under Chapter Heading 8413 attract different rates viz. 5%, 12% or 28% under Goods and Services Tax, the applicant has raised the following questions for advance ruling – (i) There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant; (ii) Whether the applican....

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