e-rickshaw classifiable as electrically operated vehicle despite sale without battery

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 st

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