‘Air Conditioner Hose Assembly’ falls under Chapter Heading 4009

In re Sunchirin Autoparts India Pvt Ltd. (GST AAR Uttar Pradesh)

Classification of Air Conditioner House Assembly (suction / discharge) used as part of Air Conditioner Compressor and Applicable tax rate for the classification.

The product ‘Air Conditioner Hose Assembly’ as described in the application will merit classification under Chapter Heading 4009 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently re

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