https://www.taxtmi.com/caselaws?id=427943 AAR Karnataka ruled on classification of bus air-conditioning systems under GST. Complete system with rooftop unit, compressor and installation kit sold as single product to one customer for consolidated price classifies under heading 8415.20.10. When same components supplied to single customer for single fitting but with separately negotiated prices, classification remains 8415.20.10 as it constitutes composite machine. Individual components or combinations (except compressor) classify as parts under 8415.90.00. Compressor sold individually classifies under 8414.80.11 per Section XVI Note 2(a) requirements. en-us Wed, 14 Sep 2022 00:00:00 +0530 Sat, 05 Apr 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427943 AAR Karnataka ruled on classification of bus air-conditioning systems under GST. Complete system with rooftop unit, compressor and installation kit sold as single product to one customer for consolidated price classifies under heading 8415.20.10. When same components supplied to single customer for single fitting but with separately negotiated prices, classification remains 8415.20.10 as it constitutes composite machine. Individual components or combinations (except compressor) classify as parts under 8415.90.00. Compressor sold individually classifies under 8414.80.11 per Section XVI Note 2(a) requirements. Case-Laws GST Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427943