https://www.taxtmi.com/caselaws?id=387314 The Air Handling Units were classified under HSN 8415 90 00, as they were considered parts of air conditioning machines falling under this category. On the other hand, the Ventilation Units were classified under HSN 8414 59 10, as they were identified as air circulators distinct from Air Handling Units. The ruling was based on the functional characteristics of the respective units as determined by the Authority for Advance Ruling (AAR). en-us Mon, 30 Sep 2019 00:00:00 +0530 Sat, 18 Jan 2020 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387314 The Air Handling Units were classified under HSN 8415 90 00, as they were considered parts of air conditioning machines falling under this category. On the other hand, the Ventilation Units were classified under HSN 8414 59 10, as they were identified as air circulators distinct from Air Handling Units. The ruling was based on the functional characteristics of the respective units as determined by the Authority for Advance Ruling (AAR). Case-Laws GST Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387314