GST on three wheeled powered cycle Rickshaw, E-Rickshaw and Tyres

In re M/s Kanam Industies (AAR Uttarakhand)

(a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification.

Held- Three wheeled Powered Cycle Rickshaw  would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which a motor or petrol engine has been fitted.

(b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle r

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