Tax Dispute

Delhi Court to Decide If Train Air Conditioners Get 18% or 28% GST

1 min read| 25 April 2025

The Delhi High Court will decide if train roof air conditioners (RMPUs) should be taxed at 18% or 28% GST in a case brought by StesaLIT Limited. The company argues a 2024 rule wrongly places RMPUs under a 28% tax code, while they’ve used an 18% code, backed by prior rulings, with the next hearing set for May 9, 2025.


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