https://www.taxtmi.com/article/detailed?id=8829 The reactor retrofitted into hand pumps performs a distinct purification function and is not essential to the hand pump's water lifting function; it can be used in diverse pipeline and tank installations. Classification depends on nature, design and function rather than end use or endorsements. The authorities held the reactor is properly classifiable as filtering or purifying machinery and apparatus for liquids and therefore attracts the GST treatment applicable to such apparatus. en-us Wed, 20 Nov 2019 09:49:32 +0530 Wed, 20 Nov 2019 09:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8829 The reactor retrofitted into hand pumps performs a distinct purification function and is not essential to the hand pump's water lifting function; it can be used in diverse pipeline and tank installations. Classification depends on nature, design and function rather than end use or endorsements. The authorities held the reactor is properly classifiable as filtering or purifying machinery and apparatus for liquids and therefore attracts the GST treatment applicable to such apparatus. Articles Goods and Services Tax - GST Wed, 20 Nov 2019 09:49:32 +0530 https://www.taxtmi.com/article/detailed?id=8829