BorgWarner Cooling Systems (India) Private Limited ., In re
Date: April 5, 2026
Subject Matter
Fan Drive Assembly Classified as Fluid Coupling under HSN '8483 60', Taxable at 18% GST
Summary
The Authority for Advance Ruling allowed the reclassification of the Fan Drive Assembly from HSN 8708.93 (parts of motor vehicles) to HSN 8483.60 (fluid coupling). The decision was primarily based on the product's functional design as a fluid couplin…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s BorgWarner Cooling Systems (India) Private Limited, having place of business at E-14, SIPCOT Industrial Park, Mambakkam-Sriperumbudur, Kancheepuram, Tamil Nadu- 602105 (hereinafter called as the “Applicant”) has registered with GSTIN 33AABCB5837E2ZZ under the Goods and Services Tax Act. They have filed this application for advan…