Fan Drive Assembly Classifiable as Fluid Coupling Due to Functional Characteristics: AAR Tamilnadu

In re BorgWarner Cooling Systems (India) Private Limited (GST AAR Tamilnadu) In the automotive and engineering industry, the product in question is NOT referred to or understood as a conventional dry-plate or friction-based clutch. Instead, it is consistently identified as a due to its operational characteristics. This trade terminology distinguishes it from traditional clutches which operate through friction. The Tamil Nadu Authority for Advance Ruling (AAR) in In re BorgWarner Cooling Systems (India) Private Limited examined the classification and applicable GST rate for “Fan Drive Assembl...