Fan Coil Unit classifiable under Heading No. 8415: AAAR

In re M/s. Bhutoria Refrigeration Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU.  Therefore, there is no reason to believe that FCU will be covered by heading 8414. FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, MAHARASHTRA At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a menti...