Roof Ventilators are not Windmills; 18% GST Payable: AAR

In Re. M/s. Sammarth Overseas & Credits Pvt. Ltd (AAR Telangana) In the present case the classification to be decided is for Roof Ventilators. The primary function of these Roof ventilators is to provide ventilation by continuous extraction of air from the building. Even in trade parlance these goods are identified as Roof ventilators only and not as Windmills as contested by the applicant. Hence, in accordance with the general rules for interpretation, these Roof ventilators are correctly classifiable under the heading 8414 of the Customs tariff as adopted by GST. Roof Ventilators falls u...