https://www.taxtmi.com/caselaws?id=799326 Aerator gear boxes fall under HSN 84834000 as gear boxes and other speed changers, attracting 18% GST rather than the concessional rate for specified machinery and parts under Heading 8436. Their use in aquaculture aerators does not override the specific tariff description, and Heading 8436 contains no relevant aquaculture or prawn-rearing machinery entry. Separately supplied bevel and helical gears, pinions, worm shafts and worm wheels fall under HSN 84839000 as separately presented toothed wheels or transmission elements. They also attract 18% GST and cannot obtain the Heading 8436 concession. en-us Tue, 18 Aug 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799326 Aerator gear boxes fall under HSN 84834000 as gear boxes and other speed changers, attracting 18% GST rather than the concessional rate for specified machinery and parts under Heading 8436. Their use in aquaculture aerators does not override the specific tariff description, and Heading 8436 contains no relevant aquaculture or prawn-rearing machinery entry. Separately supplied bevel and helical gears, pinions, worm shafts and worm wheels fall under HSN 84839000 as separately presented toothed wheels or transmission elements. They also attract 18% GST and cannot obtain the Heading 8436 concession. Case-Laws GST Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799326