Tamil Nadu AAR Disposes ZF Commercial Vehicle’s GST Application as Withdrawn

In re ZF Commercial Vehicle Control Systems India Limited (GST AAR Tamilnadu) ZF Commercial Vehicle Control Systems India Limited filed an Advance Ruling Application (ARA) with the Tamil Nadu Authority for Advance Ruling (AAR) seeking classification and GST rate for Electronic Control Units (ECUs) used in anti-lock braking systems (ABS). The applicant proposed classifying the ECUs under Chapter 9032, “Automatic Regulating or Controlling Instruments and Apparatus,” and sought an 18% GST rate (9% CGST, 9% SGST). The AAR discussed relevant rulings, including international classificat...