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Fan Coil Unit classifiable under Heading No. 8415 as its basic function is air conditioning of a place

December 1, 2018[2018] 100 taxmann.com 123 (AAR - MAHARASHTRA)
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GST: Fan Coil Unit is classifiable under Heading No. 8415 as its basic function is conditioning temperature of a place and not freezing or refrigerating

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