Roof Mounted Air-Conditioning unit classifiable under HSN 8415: AAAR Punjab

In re Ess Ess Kay Engineering Company Pvt (GST AAAR Punjab)

Appellate Authority uphold the order AAR/GST/PB/016 dated 16th of August, 2022 issued by the Authority for Advance Ruling, Punjab and the appeal filed by the appellant M/s ESS ESS KAY ENGINEERING COMPANY PVT LTD.

The appellant has conveniently overlooked the basic nature of the ruling given by the Authority for Advance Ruling. The said rulings are in the nature of “in personam” and not “in rem” and therefore their applicability as well as their protection cannot be sought by the others who were not party to the said proceedings.

In view of the foregoing discussions, we hold that the subject goods i.e. Roof Mounted Air-Conditioning unit manufactured by the appellant are classifiable under HSN Heading 8415.

Read AAR Order : Roof Mounted Air-Conditioning classifiable under HSN Heading 8415

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