Complete CKD E-Rickshaw Kit Required for 5% GST Classification: West Bengal AAAR

In re Navya Electric Vehicle Private Limited (GST AAAR West Bangal) The appeal before the West Bengal Appellate Authority for Advance Ruling (WBAAAR) concerned the classification under GST of supplies consisting of components of electric three-wheeler passenger or goods vehicles (e-rickshaws) in Completely Knocked Down (CKD) form. The principal issue was whether such supplies should be classified as a finished electrically operated vehicle attracting GST at the rate applicable to the vehicle itself or as individual parts and components. The applicant had sought an advance ruling on the classif...