Fan Coil Unit classifiable under Heading No. 8415: AAAR

By Editor2 Goods and Services Tax Judiciary March 28, 2019

Case Name: In re M/s. Bhutoria Refrigeration Private Limited (GST AAAR Maharashtra)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: AAAR, AAR Maharashtra, Advance Rulings

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Advertisement 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. Therefor...

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