Pumps for sewage or waste is different from clear or raw water: Not eligible for 12% GST

In re M/s. Aqua Machineries Pvt. Ltd. (AAR Gujarat) In common parlance, when one refers to ‘water’, it is understood in the sense of clear or raw water and not in the sense of ‘sewage’. In commercial parlance also, ‘pumps primarily designed for handling water’ and ‘other pumps or pumps designed for handling sewage’ are distinctly known, which is evident from the fact that the applicant was showing ‘water submersible pumps’ and ‘other submersible pumps’ separately in the periodic returns (ER-1) being filed by them with the authorities in the erstwhile Central Excise regi...