Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%.
Viscous Fan Drive Assemblies qualify as fluid couplings under Heading 8483 rather than general automotive parts, reducing the applicable GST rate from 28% to 18%. Issue Whether a Fan Drive Assembly designed for engine cooling in commercial and utility vehicles is classifiable as a fluid coupling under Heading 8483 or as a motor vehicle part… Read More »