Case LawGST-ARA, Application No. 64
Bhutoria Refrigeration Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- March 28, 2019
- Type:
- Advance Ruling
Subject
Fan Coil Unit is classifiable under CTH 8415. AAR ruling upheld.
Classification
Summary
A. The appellant is registered under GST in order to carry on a business of supply of products such as Fan Coil Units, Valves, Actuator, thermostat etc. along with its standard spare parts and accessories to its various customers across India. B. The…
Judgement
A. The appellant is registered under GST in order to carry on a business of supply of products such as Fan Coil Units, Valves, Actuator, thermostat etc. along with its standard spare parts and accessories to its various customers across India. B. The appellant had filed an application before the Maharashtra Authority for Advance Ruling, (AAR) on the following question:- “Whether the Fan Coil…