Bhutoria Refrigeration Private Limited ., In re
Date: June 8, 2018
Court: Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Subject Matter
Fan Coil Unit is classifiable under CTH 8415
Summary
Question 1:- Whether the Fan Coil Unit is covered under HSN Code 8418 under Goods and Service Tax Act, 2017. Answer:- Answered in the negative. Fan Coil Unit would be covered under HSN Code 8415.
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by Bhutoria Refrigeration Private Limited, the applicant, seeking an advance ruling in respect of the following issue. “Whether the Fan Coil Unit is covered under HSN C…