e-rickshaw sold without battery classifiable as electrically operated vehicle

In re Rohit Singh Kharwar (GST AAR West Bengal) ♦ The applicant is engaged in the business as an importer of spare parts of electrically operated vehicles. He intends to enter into the business of manufacturing & reselling of electrically operated three wheeled vehicles in West Bengal. ♦ Following are the rulings in respect of the queries before the WBAAR: i. 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? ii. In case where the answer to questi...