Classification of goods - The Bus air-conditioning system ...
Case Laws GST
September 20, 2022
Classification of goods - The Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer merits classification under heading 8415 20 10. - The Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit also merits classification under heading 8415 20 10. - The compressor sold alone merits classification under tariff heading 84148011 - AAR
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