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2018 (6) TMI 516 - AAR - GSTClassification of goods - Supply of goods - applicable rate of GST - Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage - Whether the goods supplied by the applicant are covered under Sl. No. 192 of Schedule II of N/N. 1/2017-Central Tax (Rate), dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017? - Interpretation of statute. Held that:- It is now well settled principle of interpretation of statue that the word not defined in the statute must be construed in its popular sense, meaning ‘that sense which people conversant with the subject matter with which the statue is dealing would attribute to it’. It is to be construed as understood in common language - The terms ‘sewage’ and ‘water’ have been separately used in the said Notification and therefore the term ‘water’ cannot be said to include ‘sewage’ or waste. Had the intention of the legislature been to include ‘sewage’ also in the term ‘water’ for the purpose of Notification No. 1/2017-Central Tax (Rate), then the term ‘sewage’ and ‘water’ would not have been separately used, as is the case at Sl. No. 238 of Schedule – III of the said Notification. Ruling:- The product ‘Pumps for sewage or waste’ would not be covered by Sl. No. 192 of Schedule II of N/N. 1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding Notifications issued under the GGST Act 2017 and the IGST Act, 2017.
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