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Air handling units and aire ventilators are classified under HSN 84159000 and 84145910 respectively.

Classification of Goods — The applicant is engaged in the manufacture and distribution of the Air Handling Units and Ventilation Units. The AHU are the goods used for regulating the air and flow of air in a central air conditioning system and it contains temperature controller to control the temperature. The Ventilation Units are goods used for air circulation. The goods are used in central air conditioning system and does not contain temperature control unit. Both these goods are used in central air conditioning system for handling air circulation. The Applicant sought Advance ruling in respect of classification of Air Handling Unit and air ventilators. The Authority ruled out that Air handling units and air ventilators are classified under HSN 84159000 and 84145910 respectively. — VTS Tf Air Systems Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 119 (AAR-Karnataka)