Nidhi | Jun 13, 2025 |
AAR Classifies Emission System as Vehicle Part With 28% GST
The applicant, M/s. Cummins Technologies India Private Limited manufactures and sells products and services related to turbo engine technologies, emission solutions, fuel systems, etc. The applicant’s business is divided into eight divisions: Cummins Turbo Technologies, Cummins Emission Solutions (CES), Cummins Business Services, Cummins Fuel Systems India, Cummins Technical Centre India, Phaltan Engine Plant, Global Analytics Centre and Supply Chain Operations (SCO).
The CES division is involved in the manufacturing and sale of Exhaust After-Treatment Systems (ATS) and other related components used in motor vehicles with medium, heavy-duty, and high-horsepower engines. ATS and its related components are important for vehicles, as they monitor and handle the exhaust and emissions to meet the prescribed standards.
The applicant has filed an application under section 97 of the Central Goods and Services Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017, to seek an advance ruling for the following questions.
“1. Whether ATS (exhaust after-treatment system) also known as EGP (exhaust gas processor), which is a purifying and filtering apparatus/equipment is classifiable under tariff heading 84213990 of the Customs Tariff (as is relevant for GST regime), and consequently for GST Law under Serial No. 322 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?
2. If ATS cannot be classified under tariff heading 84213990 whether it merits classification under tariff heading 8708 of the Indian Customs Tariff (as applicable to GST Law)?”
As per the Maharashtra Authority of Advance Ruling:
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