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GST - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

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

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

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