Rajasthan Authority for Advance Ruling 21 November 2025, Advance Ruling No. Raj/Aar/2025-26/14 (The company is seeking an advance ruling on the admissibility of Input Tax Credit (ITC) paid on the construction services (foundation works and steel structural support) for their manufacturing)

RULING classifiable under any other heading? Q- 1 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 Ans-1 As discussed in para 7 above. (Dr.