Case LawGST-ARA- 47/2017-18/B-54
Taraltec Solutions Pvt. Ltd ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- June 22, 2018
- Type:
- Advance Ruling
- Members:
- Borhade, Pankaj Kumar
Subject
Reactors used in hand pumps for purification of water are classifiable under HSN 8421 21 90
Classification
Summary
Applicant Company is Manufacturer of Reactor used in Hand pump for Water Disinfection. The Reactor harnesses fluid dynamics & kills microbes in water bore well hand-pump & motorized water lines-eliminating water borne diseases such as diarhea…
Judgement
01. PROCEEDINGS (under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by TARALTEC SOLUTIONS PRIVATE LIMITED,…