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e-rickshaw classifiable as electrically operated vehicle despite sale without battery
Case Law Details
- Case Name
- In re AMWA Moto LLP (GST AAR West Bengal)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR West Bengal, Advance Rulings
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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 thr...
