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    <title>2018 (6) TMI 561 - AUTHORITY FOR CLARIFICATION AND ADVANCE RULING</title>
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    <description>Centrifugal and monoblock submersible pumpsets for water handling are classified under Entry 26(a) of Part-B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, because the entry refers to the nature of the pumpset and does not impose any horsepower limit. The clarification under the Tamil Nadu Value Added Tax Act and Rules therefore confirms that such pumpsets are taxable at 5% irrespective of horsepower, consistent with the authority&#039;s earlier view on the same entry.</description>
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    <pubDate>Tue, 22 May 2018 00:00:00 +0530</pubDate>
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      <description>Centrifugal and monoblock submersible pumpsets for water handling are classified under Entry 26(a) of Part-B of the First Schedule to the Tamil Nadu Value Added Tax Act, 2006, because the entry refers to the nature of the pumpset and does not impose any horsepower limit. The clarification under the Tamil Nadu Value Added Tax Act and Rules therefore confirms that such pumpsets are taxable at 5% irrespective of horsepower, consistent with the authority&#039;s earlier view on the same entry.</description>
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      <pubDate>Tue, 22 May 2018 00:00:00 +0530</pubDate>
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