https://www.taxtmi.com/caselaws?id=786433 Paddle wheel aerators used exclusively in aquaculture are functionally classifiable under HSN 8479 (residual heading 84798999) because their mechanical water agitation and oxygen transfer function aligns with machines not elsewhere specified in Chapter 84; consequently they are not covered by HSN 8436 which targets terrestrial agricultural machinery. Notification No. 9/2025-Central Tax (Rate) grants a concessional 5% GST treatment for aquaculture aerators by rate rationalisation without altering HSN classifications, so existing codes like 84798999 receive the rate benefit while parts exclusively for the aerator follow the principal machine classification (and remain at the corresponding rate where 8436 is inapplicable). en-us Mon, 05 Jan 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786433 Paddle wheel aerators used exclusively in aquaculture are functionally classifiable under HSN 8479 (residual heading 84798999) because their mechanical water agitation and oxygen transfer function aligns with machines not elsewhere specified in Chapter 84; consequently they are not covered by HSN 8436 which targets terrestrial agricultural machinery. Notification No. 9/2025-Central Tax (Rate) grants a concessional 5% GST treatment for aquaculture aerators by rate rationalisation without altering HSN classifications, so existing codes like 84798999 receive the rate benefit while parts exclusively for the aerator follow the principal machine classification (and remain at the corresponding rate where 8436 is inapplicable). Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786433