E-rickshaw Tyres classifiable as New pneumatic tyres of rubber; Taxable at 28% GST: AAR

In re Ceat Limited (AAR Maharashtra) Applicant is engaged in the manufacturing of tyres of kind used in three-wheeled Electric-rickshaws which are used to transport goods and passengers over short distances. The applicant, M/s Ceat Ltd. has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requested to decide the question What is the classification and rate of Central Goods and. Service Tax leviable on the product “E-rickshaw tyres. The legal position, Analysis and Discussion 1. We find that the charging section 9(1) of MGST and CGST ACT, 2017...