In re Pee Aar Automotive Technologies Private Limited (AAR Rajasthan)
The advance ruling was pronounced by the Authority for Advance Ruling, Rajasthan on an application filed under Section 97(2) of the GST Act seeking classification and determination of tax liability in respect of goods manufactured and supplied by the applicant. The applicant is engaged in the manufacture and supply of condenser fans and blowers at its production facility in Ghiloth, Alwar, Rajasthan. The ruling is appealable before the Appellate Authority for Advance Ruling within thirty days from the date of service of the order.
The applicant is engaged in manufacturing condenser fans and blowers used primarily in automotive and heavy vehicle applications. The condenser fan is designed for air circulation in bus engine systems and rooftop bus air-conditioning systems. It consists of an electric motor, fan blades, and a shroud, integrated into a single assembly. Its function is to remove hot air from the condenser or engine compartment and expel it into the atmosphere, enabling fresh air intake. The fan operates purely as a mechanical air-moving device and does not incorporate any temperature control, refrigeration, or air-conditioning mechanism. The applicant described the product as an industrial fan or air circulator and claimed that it aligns with HSN 8414.59.30, which covers industrial fans and blowers.
