Classification of Goods — GST, 2017 - Applicant Company is Manufacturer of Reactor used in Hand pump for Water Disinfection. The Reactor harnesses fluid dynamics & kills microbes in water bore well hand-pump & motorized water lines-eliminating water borne diseases such as diarhea, cholera & typhoid. The Applicant sought Advance Ruling on “Classification of goods i.e. Reactor used in Hand Pump for water disinfection”. The Applicant Ruled out that “the Reactors are classifiable under Tariff Heading 8421 21 90 of the GST Tariff and attracts 9% CGST and 9% SGST.—Taraltec Solutions Private Limited, In Re… [2018] 02 TAXLOK.COM 383 (AAR-Maharashtra)