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The Reactors (i.e reactor used in Hand Pump for water disinfection) are classifiable under Tariff Heading 8421 21 90 of the GST Tariff.

Shanti Prime Publication Pvt. Ltd.

Classification of Goods — We do not see any reason to interfere with the Ruling given by AAR, Maharashtra. Thus, the appeal filed by the Appellant is dismissed in terms of the above ruling.Taraltec Solutions Pvt. Ltd., In Re… [2019] 09 TAXLOK.COM 048 (AAAR-Maharashtra)

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