https://www.taxtmi.com/article/detailed?id=8947 The applicant sought an advance ruling whether Fan Coil Units (comprising fan motor, heat exchanger and PCB, and operating as terminal units receiving chilled water) are classifiable under HSN Code 8418 or HSN Code 8415. The appellate authority examined technical features, the application of Section XVI Note 2(b), precedent on interdependent components, and the absence of integral air conditioning elements in FCUs, concluding that FCUs are classifiable under HSN Code 8415 and that FCUs are not akin to ordinary fans under the headings for fans. en-us Fri, 07 Feb 2020 09:38:44 +0530 Fri, 07 Feb 2020 09:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8947 The applicant sought an advance ruling whether Fan Coil Units (comprising fan motor, heat exchanger and PCB, and operating as terminal units receiving chilled water) are classifiable under HSN Code 8418 or HSN Code 8415. The appellate authority examined technical features, the application of Section XVI Note 2(b), precedent on interdependent components, and the absence of integral air conditioning elements in FCUs, concluding that FCUs are classifiable under HSN Code 8415 and that FCUs are not akin to ordinary fans under the headings for fans. Articles Goods and Services Tax - GST Fri, 07 Feb 2020 09:38:44 +0530 https://www.taxtmi.com/article/detailed?id=8947