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        GST on air-conditioning machines classified under Schedule 4, including roof-mounted package units for railways per circular. Air conditioning machines comprising a motor driven fan and elements for changing temperature and humidity, including machines in which humidity cannot be separately regulated, are classified under Schedule 4 and subject to the stated GST rate; roof mounted package unit (RMPU) air conditioning machines for railways are confirmed to be covered by this classification per the cited circular.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST on air-conditioning machines classified under Schedule 4, including roof-mounted package units for railways per circular.

                                Air conditioning machines comprising a motor driven fan and elements for changing temperature and humidity, including machines in which humidity cannot be separately regulated, are classified under Schedule 4 and subject to the stated GST rate; roof mounted package unit (RMPU) air conditioning machines for railways are confirmed to be covered by this classification per the cited circular.


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