We have constructed a quasi-2-dimensional NH₃-SCR model with detailed surface reactions to analyze the NOx conversion mechanism and reasons for its inhibition at low temperatures. The model consists of seven detailed surface reactions proposed by Grozzale et al., and calculates longitudinal gas flow, gas phase-catalyst phase mass transfer, and mass diffusion within the catalyst phase in the depth dimension. Using the model, we have analyzed the results of pulsed ammonia (NH₃) feed tests at various catalyst temperatures, and results show that ammonium nitrate (NH₄NO₃) is the inhibitor in NH₃-SCR reactions at low temperatures. In addition, we found that cutting the supply of NH₃ causes decomposition of NH₄NO₃, providing surface ammonia (NH₄+), which rapidly reacts with adjacent NOx, leading to an instantaneous rise in nitrogen (N₂) formation. However, the decomposition rate of NH₄NO₃ depends on the catalyst temperature; hence, an optimum addition of reductants, depending on the NH₄NO₃ formation/decomposition rate (and thus catalyst temperature) is required to maximize the NOx conversion efficiency of SCR catalysts.