Depreciation rate :vaccum cleaner for business and for home

As per IT act ...15% for business purpose as under furniture & fittings; Nil for home use.

Thank you for reply

one more question to all

there are two products both to be used in business. 

One is water motor for supply of water

other is pressure washer used to wash anything like cars, bikes, solar pannels etc.

though the life of water motor is more than the pressure washer since pressure water washer has higher maintenance or breakdowns

what will be depreciation on above two?

i  am enclosing the point where 40% rate is said because water motor installed in schools is used to supply water to water purification system and other tanks which is used to provide water for students for washing etc 

Can we term this as water supply project on micro level?

//***Machinery and plant acquired and installed on or after 1.9.2002 in a water supply project or a water treatment system and which is put to use for the purpose of business and providing infrastructure facility**//

https://www.incometaxindia.gov.in/Charts%20%20Tables/Depreciation%20rates.htm

Rates given above..

Rate is 15% in both case but disallowed in case of home use.