https://www.taxtmi.com/article/detailed?id=11211 The advance ruling regime is in personam, binding only the applicant and its jurisdictional officer. The Appellate Authority preferred the specific tariff heading for air conditioning machines over the general rolling stock parts heading, holding that roof mounted air conditioning units perform the function of air conditioning machines and are excluded from classification as parts by the section note, so they are classifiable under the specific air conditioning machine heading. en-us Thu, 16 Mar 2023 10:38:38 +0530 Thu, 16 Mar 2023 10:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11211 The advance ruling regime is in personam, binding only the applicant and its jurisdictional officer. The Appellate Authority preferred the specific tariff heading for air conditioning machines over the general rolling stock parts heading, holding that roof mounted air conditioning units perform the function of air conditioning machines and are excluded from classification as parts by the section note, so they are classifiable under the specific air conditioning machine heading. Articles Goods and Services Tax - GST Thu, 16 Mar 2023 10:38:38 +0530 https://www.taxtmi.com/article/detailed?id=11211