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e-rickshaw sold without battery classifiable as electrically operated vehicle
Case Law Details
- Case Name
- In re Rohit Singh Kharwar (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 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...
