Aluminium Grills in Buildings Taxed Separately from Air Conditioning Systems, Subject to Specific VAT and Sales Tax Rates.

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....Rate of Tax on Aluminium Grills, Aluminium Diffusers and Dumpers - manufacture and sale of Aluminium Grills, which are fixed on ceiling or on the wall of the building as ventilators opening - Aluminium Grill cannot be said to be an integral part of the Air Conditioning or Air Cooling plant - HC....