Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent
Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent Issue Whether Paddle Wheel Aerators used exclusively for oxygenation in aquaculture ponds are classifiable as agricultural machinery under HSN 8436 or under the residual category of machines with individual functions under HSN 8479 of the GST Tariff. Facts The applicant… Read More »