https://www.taxtmi.com/caselaws?id=371374 The Authority ruled that the Fan Coil Unit (FCU) is classified under HSN Code 8415 as parts of air conditioning machines, not under HSN Code 8418 for refrigerating equipment. The decision was based on the FCU's function in HVAC systems and its circulation of water for temperature control, aligning it with air conditioning machine components. en-us Wed, 03 Oct 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371374 The Authority ruled that the Fan Coil Unit (FCU) is classified under HSN Code 8415 as parts of air conditioning machines, not under HSN Code 8418 for refrigerating equipment. The decision was based on the FCU's function in HVAC systems and its circulation of water for temperature control, aligning it with air conditioning machine components. Case-Laws GST Wed, 03 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371374