GST Rate on Reactor used in Hand Pump for water disinfection is 18% : AAR

GST Rate on Reactor used in Hand Pump for water disinfection is 18% : Maharashtra Authority for Advance Ruling in Matter ofTaraltec Solutions Private Limited Click here to download the Advance Ruling We find that Reactor, in the case of the applicant is nothing but a filtering or purifying machinery/ apparatus for liquids. Apparatus used for filtering or purifying water falls under Heading 8421 21 attracting 9% CGST and SGST each. The Reactor is neither an Ion exchanger plant or apparatus, Household type filter and therefore would fall under the others category i.e. 8421 21 90, thus attracting 9% CGST and SGST each. In view of the above discussions we find that the Reactor used by the applicant, in handpumps, for purifying water is classifiable under Tariff Heading 8421 21 90 and they are liable to pay CGST and SGST@ 9% each on such product. 06. In view of the extensive deliberations as held hereinabove, we pass an order as follows :

ORDER (under section 98 of the Central) Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)

NO.GST -ARA- 47/2017-18/B-

Mumbai, dt. 22/06/2018

For reasons as discussed in the body of the order, thequestions are answered thus - Q.No. 1 : Classification of goods (i.e Reactor used in Hand Pump for water disinfection) Answer : The Reactors are classifiable under Tariff Heading 842121 90 of the GST Tariff. Q.No. 2 : GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection Answer : GST rate @ 9% each. Tax @ of 9% CGST and 9% SGST is applicable on present goods.

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Click here to download the Advance Ruling