Cummins Technologies India Private limited ., In re
Date: April 29, 2025
Subject Matter
Exhaust After-Treatment System (ATS) is classifiable as part and accessory of motor vehicles under HSN 8708
Summary
The case involves Cummins India Group’s application regarding the classification of its Exhaust After-Treatment System (ATS), used in motor vehicles, under the Goods and Services Tax (GST) regime. The ATS is critical for complying with the Bharat Sta…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Cummins Technologies India Private limited, the applicant, seeking an advance ruling…