Functional comparability under TNMM: broadcasters excluded, software distributors included, and no separate interest on receivables after working capi...
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Paddle wheel aerators used exclusively in aquaculture are correctly classified under HSN 84798999 because their primary function is mechanical water agitation and oxygen transfer rather than terrestrial agricultural operations; therefore HSN 8479, as a residual heading for machines with specific functions not elsewhere specified, applies and the unit remains in 84798999. Recent GST rate rationalisation granting a concessional 5% rate to aerators operates by rate notification and does not reclassify goods into HSN 8436; consequently the aerators retain their 8479 classification and associated tariff treatment. Parts exclusively used with these aerators follow the principal machine classification and are not reallocated to 8436.
Paddle wheel aerators used exclusively in aquaculture are correctly classified under HSN 84798999 because their primary function is mechanical water agitation and oxygen transfer rather than terrestrial agricultural operations; therefore HSN 8479, as a residual heading for machines with specific functions not elsewhere specified, applies and the unit remains in 84798999. Recent GST rate rationalisation granting a concessional 5% rate to aerators operates by rate notification and does not reclassify goods into HSN 8436; consequently the aerators retain their 8479 classification and associated tariff treatment. Parts exclusively used with these aerators follow the principal machine classification and are not reallocated to 8436.
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