S-8 S-8 EX-FILING FEES 0000026172 CUMMINS INC Fees to be Paid 0000026172 2024-10-15 2024-10-15 0000026172 1 2024-10-15 2024-10-15 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

CUMMINS INC

Table 1: Newly Registered Securities

Security Type

Security Class Title

Fee Calculation Rule

Amount Registered

Proposed Maximum Offering Price Per Unit

Maximum Aggregate Offering Price

Fee Rate

Amount of Registration Fee

1 Equity Common Shares, par value $2.50 per share Other 2,500,000 $ 328.20 $ 820,500,000.00 0.0001531 $ 125,618.55

Total Offering Amounts:

$ 820,500,000.00

$ 125,618.55

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 125,618.55

Offering Note

1

The Amount Registered represents 2,500,000 shares of common stock ("Common Stock") of Cummins Inc. that may be offered and sold under the Cummins Retirement and Savings Plan (the "RSP") and the Cummins Retirement and Savings Plan for Certain Collectively Bargained Employees (together with the RSP, the "Plans"). Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of Common Stock that may be offered or issued under the Plans by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an adjustment in the number of outstanding shares of Common Stock. In addition, pursuant to Rule 416(c) under the Securities Act of 1933, as amended, this Registration Statement also covers an indeterminate amount of interests to be offered or sold pursuant to the Plans. The Proposed Maximum Offering Price Per Unit and the Maximum Aggregate Offering Price have been estimated in accordance with Rule 457(c) and Rule 457(h) solely for the purpose of calculating the registration fee based on a per share price of $328.20, the average of the high and low price per share of the Common Stock as reported on the New York Stock Exchange on October 8, 2024.