2026-VIL-35-AAR
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SGST Advance Ruling Authority

GST – Rajasthan AAR - Classification of Condenser Fan and Blower - The Condenser Fan is designed for use in heavy-duty bus rooftop and engine applications to force hot air away from the condenser coil or radiator. The Blower is a compact automotive-grade DC blower assembly designed for high airflow applications in demanding environments - Whether the Condenser Fan and Blower manufactured and supplied by the applicant is appropriately classifiable under Heading 8414 of the GST Tariff as industrial fans and blowers, specifically under HSN 8414.59.30, or whether it is classifiable under any other heading – HELD - The "Condenser Fan" and "Blower" manufactured and supplied by the applicant, when supplied as a component of or for use with air-conditioning machines such as bus rooftop air-conditioning systems, is classifiable under Heading 8415 90 (Parts of air-conditioning machines). Even the applicant described the application of the Condenser Fan as specific to rooftop bus air-conditioning systems for expelling hot air from the condenser section as well as engine compartment in certain heavy vehicles. Similarly, the applicant emphasized that the Blower is designed for forced air circulation in automotive and off-highway vehicle HVAC (Heating, Ventilation, and Air Conditioning) systems and is primarily intended for integration into HVAC systems across a wide range of vehicle segments. Therefore, these products, when used as components in air-conditioning machines, should be classified under Heading 8415 90 (Parts of air-conditioning machines) and not under Heading 8414 as industrial fans and blowers - The Condenser Fan and Blower manufactured and supplied by the applicant are classifiable under Heading 8415 90 (Parts of air-conditioning machines) and not under Heading 8414 as industrial fans and blowers – Ordered accordingly
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