In re Sagar Aqua Culture Private Limited (GST AAR Gujarat)
Date: February 18, 2026
Subject Matter
Paddle Wheel Aerators for Aquaculture Classifiable under HSN 8479, Attracting 18% GST
Summary
The Authority for Advance Ruling has dismissed the applicant's request to classify "Paddle Wheel Aerators" under HSN 8436 as agricultural machinery. The ruling states that these aerators are classifiable under the residual entry HSN 8479, attracting…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Sagar Aqua Culture Private Limited , Plot No 1, Survey No 1084, Ardoi – Kotda Sangani Road, Rajkot, Gujarat- 360030 [for short — appliance] is registered under GST and their GSTIN is 24AATCS9859H1ZG. 2. The Applicant is engaged in the business of aquaculture equipment, specifically focusing on the manufacture and sale of Pa…