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GST - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

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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