GST
TRT-2025-
AAR Karnataka
Date:-16-09-22
In:-
Issue Favourable to Tax Payer ?:-
Order date – 16 September 2022
Facts –
- The Applicant, M/s. Eberspaecher Suetrak Bus Climate Control Systems India Pvt. Ltd., is a Private Limited Company registered and Companies Act and has GST registrations in Bengaluru, Mumbai, Bhubaneshwar, Delhi and Kolkata. They are into manufacture of Bus Rooftop air conditioning systems which include Rooftop Unit, Compressor and installation kit.
- In addition the applicant undertakes installation and servicing of air conditioning systems as per the requirement of customers through dealer network. They specially cater to the needs of passenger buses and is not into the business of air conditioning systems for passenger car, commercial vehicles, house or office.
Issue –
- What is the Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer.
Order –
- The Authorities observed that the the applicant supplies the air conditioning system, comprising of Rooftop unit, Compressor and Installation kit, as a single product for a consolidated price to a single customer, exclusively for buses. Thus the said air conditioning system for buses merits classification under heading 8415 20 10 as the same is specifically classified under the said heading.
- Also it was held that when Rooftop Unit, Compressor and Installation Kit are supplied together to a single customer for a single fitting at customer end, it amounts to supply of a composite machine designed for the purpose of performing the principal function of a bus air conditioning system, and hence such supply is classifiable under tariff heading 84152010 and attracts GST accordingly.
- Finally the gas compressors used in air-conditioning equipment are classified under tariff heading 84148011 merit classifications in all cases in their respective heading only and accordingly the compressor in the instant case merits classification under tariff heading 84148011 and attract GST accordingly.
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