2026-VIL-97-AAR
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SGST Advance Ruling Authority

GST – Tamil Nadu AAR - Classification of Fan Drive Assemblies used in engine cooling systems of motor vehicles - The assemblies function as fluid coupling devices using viscous fluid for power modulation, rather than as traditional mechanical clutches - Whether the Fan Drive Assembly is classifiable under Heading 8483.60 (Clutches and shaft couplings) or under Heading 8708.93 (Parts and accessories of motor vehicles) of the Customs Tariff Act, 1975 – HELD - The Fan Drive Assembly is correctly classifiable under HSN 8483.60.20 (Fluid Coupling) and not under 8708.93 (Clutches). The specific description of "fluid coupling" under Heading 8483.60 prevails over the general description of "clutches" under 8708.93. Further, Note 2 to Section XVII excludes articles of Heading 8483 from classification as parts and accessories under Chapter 87, even if they are used in motor vehicles. Applying the principle of "Generalia Specialibus Non Derogant" (specific description overrides general description), the Fan Drive Assembly, being a self-contained fluid coupling mechanism, must be classified under the specific Heading 8483.60.20 - The Fan Drive Assembly classifiable under HSN 8483.60 and liable to 18% GST under Sl. No. 369A of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017, as amended. With effect from 22.09.2025, the product would fall under Sl. No. 468 of Schedule II of Notification No. 9/2025-Central Tax (Rate) dated 17.09.2025 – Ordered accordingly - Parts and Components - The individual parts and components of the Fan Drive Assembly, when procured or purchased separately, are classifiable under HSN 8483.60.90 (Other) as there is no specific heading for parts of fluid couplings.
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