Case of BorgWarner Cooling Systems (India) Private Limited, AAR Tamil Nadu Ruling Dated 6th April 2026. AAR ruled that the Fan Drive Assembly is classifiable as a fluid coupling under HSN 8483.60, it attracts GST at 18%. The individual parts and components of the Fan Drive Assembly, when procured or purchased separately by the applicant, are classifiable under HSN 8483.60.90 under Other category. It emphasises that classification must be based on functional characteristics and specific tariff entries rather than end-use in motor vehicles.