T.Krishnan vs The Assistant Commissioner Of Cgst & on 23 March, 2022
Supreme Court took note of the fact that parts of power-driven pumps, which
were to be utilized for manufacturing power-driven pumps within ... driven pumps Nil”
primarily designed for
handling water, namely—
(a) Centrifugal
pumps
(horizontal or
vertical pumps);
(b) Deep tubewell
turbine pumps;
(c) Submersible
pumps