GST on Bus air-conditioning system inclusive of Rooftop unit, compressor & installation kit

In re Eberspaecher Suetrak Bus Climate Control Systems India Private Limited (GST AAR Karnataka) a. The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer merits classification under heading 8415 20 10. b. The Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit also merits classification under heading 8415 20 10. c. The Rooftop unit or installation kit sold individually or in combinations thereof, as...