Maharashtra AAR Classifies Emission System as Vehicle Part

In re Cummins Technologies India Private limited (GST AAR Maharashtra) Maharashtra Authority for Advance Rulings (AAR) has held that the After Treatment System (ATS), a critical component for controlling vehicle emissions, is classifiable as a part of a motor vehicle under Chapter Heading 8708 of the Goods and Services Tax (GST) tariff. The authority rejected the applicant’s plea to classify the product under Chapter Heading 8421, which covers general-purpose filtering and purifying machinery. The ruling, delivered on April 30, 2025, hinges on a detailed analysis of the product’s d...