https://www.taxtmi.com/caselaws?id=361600 Tariff classification under GST turned on the most specific description and the product's primary function in trade parlance. Roof ventilators, used for continuous extraction of air from buildings, were not treated as windmills because that broader description did not match their commercial identity. They were classified under heading 8414 of the Customs Tariff as adopted by GST. Once so classified, the applicable GST rate followed the entry for fans and ventilating or recycling hoods incorporating a fan, and the goods were held taxable at 18% from 15.11.2017. en-us Mon, 05 Feb 2018 00:00:00 +0530 Sat, 01 Mar 2025 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361600 Tariff classification under GST turned on the most specific description and the product's primary function in trade parlance. Roof ventilators, used for continuous extraction of air from buildings, were not treated as windmills because that broader description did not match their commercial identity. They were classified under heading 8414 of the Customs Tariff as adopted by GST. Once so classified, the applicable GST rate followed the entry for fans and ventilating or recycling hoods incorporating a fan, and the goods were held taxable at 18% from 15.11.2017. Case-Laws GST Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361600