Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Classification of goods - rate of tax - Fan Coil Unit consists ...

Case Laws     GST

July 31, 2019

Classification of goods - rate of tax - Fan Coil Unit consists of 3 basic components namely fan motor, heat exchanger coils and PCB - FCUs are used in the air conditioning unit and not in refrigerating unit hence cannot be covered under heading 8418 - further Fan described under 8414 do not at all have any resemblance with a FCU - would be covered under the HSN Code 8415 as air conditioning machines

View Source

 


 

You may also like:

  1. Construction services for residential units less than 60 square meters attract 12% GST rate, reduced to 8% effective rate after deducting one-third value on account of...

  2. Rates of Tax on Goods - Schedule 3 - IGST @ 18% - CGST @ 9% - SGST / UTGST @ 9% - GST

  3. Rate of GST - old rates of GST or new rates - ongoing projects construction of which had started before 01.04.2019 - definition of ‘affordable residential apartment’ has...

  4. Rate of Tax - Classification - Instrument Cooling Fan - It is a settled principle of law that if an item or entry clearly comes under one of the Schedules given in the...

  5. The Advance Ruling Authority addressed the issue of the classification and tax rate applicable to the supply of "EDF Thrusters with Battery Pack for Jet Suit." The...

  6. Goods and services Tax - Rates of Tax for goods and Services - Schedule wise and item wise

  7. The case pertains to the taxability of panel boards purchased by a manufacturer of submersible pumps. The issue was whether panel boards purchased against Form XVII...

  8. Classification of goods - Rava Idli Mix - In the instant case the impugned product is admittedly a mixture and does not give the character of either of the constituent...

  9. The Supreme Court interpreted the definition of "purchase price" u/s 2(18) of the Gujarat Value Added Tax Act, 2003 (GVAT Act). It held that purchases on which value...

  10. Levy of penalty - when the petitioner is not entitled to claim concessional rate of tax under section 3% of the TNGST Act, they are liable to pay penalty under section...

  11. The case pertains to the classification of imported goods, specifically Fork/Yoke 5th and reverse gear shift (parts of motor vehicles), under the appropriate Customs...

  12. Input Tax Credit - denial of credit capital goods of the unit -2 on the ground that credit cannot be availed before the commencement of commercial production as per...

  13. Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

  14. Finance Bill, 2014 - To Prescribe Basic Rates of Income Tax

  15. Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the...

 

Quick Updates:Latest Updates