Fan Coil Unit classifiable under Heading No. 8415 as its basic function is air conditioning of a place

In re Bhutoria Refrigeration Private Limited (GST AAR Maharashtra) Question 1:- Whether the Fan Coil Unit is covered under HSN Code 8418 under Goods and Service Tax Act, 2017. Fan Coil Unit (FCU) is a simple device consisting of a heating and or cooling heat exchanger or ‘Coil’ and fan. It is a part of HVAC system found in residential, commercial and industrial buildings. A FCU is a diverse device sometimes using ductwork and is used to control the temperature in space where it is installed or serve multiple spaces. It is controlled either by a manual on/off switch or by a thermost...