In re AMWA Moto LLP (GST AAR West Bengal)
AAR held that A three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is also classifiable as an electrically operated motor vehicle under HSN 8703.
The applicant is engaged in the business as wholesaler of electrically operated two wheeled vehicles. The company wants to enter into the business of manufacturing and reselling of electrically operated three wheeled vehicles in the state of West Bengal.
Following are the rulings in respect of the queries before the WBAAR:
1. Whether a three-wheeled electrically operated vehicle, commonly known as e rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle” under HSN 8703?
2. In case where the answer to question No 1 is in negative, what shall be the classification and the rate of tax?
√ A three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions in the WBGST Act. Further to the earlier, henceforth for the purposes of these proceedings, the expression „GST Act‟ would mean the CGST Act and the WBGST Act both.
1.2 The applicant is an entity engaged inter-alia in the business as wholesaler of electrically operated two wheeled vehicles. The company wants to enter into the business of manufacturing and reselling of electrically operated three wheeled vehicles in the state of West Bengal.
1.3 The applicant has made this application under sub section (1) of section 97 of the GST Act and the rules made there under raising following questions vide serial number 14 of the application in FORM GST ARA-01:
1) Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703?
2) In case where the answer to question No 1 is in negative, what shall be the classification and the rate of tax?
1.4 The aforesaid question on which the advance ruling is sought for is found to be covered under clause (a) of sub-section (2) of section 97 of the GST Act.
1.5 The applicant states that the question raised in the application has neither been decided by nor is pending before any authority under any provision of the GST Act.
1.6 The officer concerned from the Revenue has raised no objection to the admission of the application.
1.7 The application is, therefore, admitted.
2. Submission of the Applicant
The submission of the applicant in respect of „statement of fact‟ is reproduced as follows: 2.1 Meaning of E-Rickshaw:
The word „E-Rickshaw‟ is not defined under the GST law. However, it is defined in sub-section (2) of Section 2A of the Motor Vehicles Act, 1988 as follows:
“(2) For the purposes of this section, “e-cart or e-rickshaw” means a special purpose battery powered vehicle of power not exceeding 4000 watts, having three wheels for carrying goods or passengers, as the case may be, for hire or reward, manufactured, constructed or adapted, equipped and maintained in accordance with such specifications, as may be prescribed in this behalf.”
So, as per above definition, an E-Rickshaw is:
