Case Law Details
In re Bestway Agencies Private Limited (GST AAR Uttar Pradesh)
In an intriguing turn of events concerning the Goods and Services Tax (GST) implications for e-rickshaws, Bestway Agencies Private Limited decided to withdraw its application for an Advance Ruling (AAR) in Uttar Pradesh. This decision was influenced by a clarification issued by the Central Board of Indirect Taxes and Customs (CBIC) regarding the GST rate applicable to e-rickshaws supplied without batteries.
Background of the Application
Bestway Agencies Private Limited, based in Greater Noida, Uttar Pradesh, had initially filed an application seeking an advance ruling on whether e-rickshaws supplied by them, sans batteries, would qualify as electrically operated vehicles eligible for a 5% GST rate. This query was directed towards understanding the applicability of S. No. 242A of Notification No. 01/2017-Central Tax(rate) dated 28 June 2017.
Withdrawal of the Application
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