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TaxReply India Pvt Ltd

VTS TF AIR SYSTEMS PVT. LTD.,
(Authority for Advance Ruling, Karnataka)

Hon'ble Judges:

HARISH DHARNIA
RAVI PRASAD M.P
Pet. Counsel
Jayaram Hiregange
Res. Counsel
Na

Petitioner / Applicant

VTS TF AIR SYSTEMS PVT. LTD.,
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Karnataka

Date Sep 30, 2019
Order No.

KAR ADRG 113/2019

Citation

2019(9) TAXREPLY 879
Original Order
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ORDER

M/s. VTS TF Air Systems Private Limited, (called as the ‘Applicant’ hereinafter), having GSTIN number 29AACCC6263C1ZT, have filed an application for Advance Ruling under Section 97 of the CGST / KGST Act, 2017. in form GST ARA-01, discharging the fee of ₹ 5,000/- each under the CGST Act and the KGST Act. 2. The Applicant is a Private Limited Company and is registered under the Goods and Services Act, 2017. The applicant has sought advance ruling in respect of the following questions: a) Whether the Air Handling Unit is Classifiable under 8414 80 90 or under 8445 90 00 ? b) Whether the Ventilation Unit is classifiable under 8414 80 90 Or under 8415 90 00? 3. The applicant furnish Some facts relevant to the stated activity: a. The applicant states that they are engaged in the manufacture and distribution of the Air Handling Units and Ventilation Units. The Air Handling Unit (‘AHU’) are the goods used for regulating the air and flow of air ....

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