CKD E-Rickshaw Treated as Finished Vehicle When Essential Parts Present: GST AAR West Bengal

In re Navya Electric Vehicle Private Limited (GST AAR West Bengal) The Authority for Advance Ruling, West Bengal examined the classification and applicable GST rate on the supply of electric three-wheeler vehicles (e-rickshaws) in Completely Knocked Down (CKD) form. The applicant proposed supplying e-rickshaws as a single consolidated shipment containing all components required for assembly, such as chassis, motor, battery, controller, body panels and differential, to authorised dealers or assemblers. The issue arose because finished electric vehicles attract a concessional GST rate of 5%, whe...