Paddle Wheel Aerators for Aquaculture Classifiable Under HSN 8479, Attract 18% GST: AAR Gujarat

In re Sagar Aqua Culture Private Limited (GST AAR Gujarat) M/s. Sagar Aqua Culture Private Limited, registered under GST in Gujarat, sought an advance ruling on the classification of “Paddle Wheel Aerators” (including parts) manufactured and sold by it for exclusive use in aquaculture operations such as fish and shrimp farming. The aerators are used to increase dissolved oxygen levels in aquaculture ponds by circulating water, thereby supporting aquatic life. The components include a motor, floats (HDPE), gearbox, paddles, and shafts. The applicant sought clarification whether the product ...