https://www.taxtmi.com/caselaws?id=361689 Pumps primarily designed for handling sewage or waste were held not to fall within Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), which covers pumps for handling water at 12% GST. The undefined term "water" was read in its common parlance sense, and the notification's separate reference to "sewage" and "water" showed that they were intended to denote different goods. The Authority also found that sewage or waste pumps are commercially distinct from pumps meant for clear or raw water, so the water entry could not be expanded to include them. en-us Wed, 17 Jan 2018 00:00:00 +0530 Sat, 01 Mar 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361689 Pumps primarily designed for handling sewage or waste were held not to fall within Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), which covers pumps for handling water at 12% GST. The undefined term "water" was read in its common parlance sense, and the notification's separate reference to "sewage" and "water" showed that they were intended to denote different goods. The Authority also found that sewage or waste pumps are commercially distinct from pumps meant for clear or raw water, so the water entry could not be expanded to include them. Case-Laws GST Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361689