https://www.taxtmi.com/caselaws?id=791136 Fan Drive Assembly was treated as a fluid coupling with the essential character of a clutch and shaft coupling, because it operates on viscous fluid coupling principles and fits the specific tariff description in Heading 8483 rather than a general motor vehicle part under Chapter 87. That classification also brought the goods within Sl. No. 369A of Schedule III of Notification No. 1/2017-Central Tax (Rate), as amended, with the corresponding GST treatment. Separate procurement of the individual parts and components was held to fall under Heading 8483.60.90 as the residual category for other goods within that entry. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791136 Fan Drive Assembly was treated as a fluid coupling with the essential character of a clutch and shaft coupling, because it operates on viscous fluid coupling principles and fits the specific tariff description in Heading 8483 rather than a general motor vehicle part under Chapter 87. That classification also brought the goods within Sl. No. 369A of Schedule III of Notification No. 1/2017-Central Tax (Rate), as amended, with the corresponding GST treatment. Separate procurement of the individual parts and components was held to fall under Heading 8483.60.90 as the residual category for other goods within that entry. Case-Laws GST Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791136