GST, AAR Gujarat Ruling Dated 19/02/2026 – Paddle Wheel Aerators for Aquaculture classifiable under HSN 8479, attract 18% GST 

Case of Sagar Aqua Culture Private Limited, AAR Gujarat Ruling Dated 19^th February 2025. AAR ruled that Paddle Wheel Aerators (including parts) used exclusively in aquaculture are classifiable under HSN 8479 and attract GST at 18% under Serial Number 366 of Schedule III to Notification 1/2017 from 1^st July 2017 to 21^st Sept 2025 and under Serial Number 464 of Schedule II of Notification No. 9/2025 from 22^nd Sept 2025 onward. 

(Link: AAR Gujarat Ruling Dated 19/02/2026)