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E-rickshaw Tyres classifiable as New pneumatic tyres of rubber; Taxable at 28% GST: AAR
Case Law Details
- Case Name
- In re Ceat Limited AAR Maharashtra
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Maharashtra, Advance Rulings
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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 a...
