18% GST On Paddle Wheel Aerators Used For Aquaculture Operations: AAR

HomeGST18% GST On Paddle Wheel Aerators Used For Aquaculture Operations: AAR

18% GST On Paddle Wheel Aerators Used For Aquaculture Operations: AAR

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Published on

26/02/2026

By Mariya Paliwala

18% GST On Paddle Wheel Aerators Used For Aquaculture Operations: AAR

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The Gujarat Authority of Advance Ruling (AAR) has ruled that 18% GST payable on paddle wheel aerators used for aquaculture operations. The bench of Sushma Vora and Vishal Malani has observed that Paddle Wheel Aerators used in fish/shrimp do not fall under HSN 8436, we find that there is no specific entry in the GST…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Paddle Wheel Aerators