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CNG Dispenser merit classification under Chapter Heading 90.32
Case Law Details
- Case Name
- In re Parker Hannifin India Private Limited (GST AAAR Maharashtra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Maharashtra
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In re Parker Hannifin India Private Limited (GST AAAR Maharashtra)
CNG Dispenser does not have a pump or a pumping function. Rather, it has simpliciter inlets and outlets which allows for movement of the CNG from the storage tank to the vehicle via the CNG Dispenser. The reason for movement of the CNG is that the pressure in the tank is low, while that of being dispensed is high. Hence, by principle of simple physics, viz., gas moves from a region of high pressure to low pressure. It is also an undisputed fact that that there is no application of external force for causing mo...
