Case Law Details
Case Name : In re Hooghly Motors Pvt Ltd (GST AAR West Bengal)
Related Assessment Year :
Courts :
AAR West Bangal Advance Rulings
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In re Hooghly Motors Pvt Ltd (GST AAR West Bengal)
Classification of the three-wheeled electrically operated motor vehicle
Motor vehicles for carrying less than ten passengers are classified under Heading 8703 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is adopted in the GST Act for classification. Sub-heading 8703 10 covers the vehicles specially designed for travelling on snow, golf cars and similar vehicles. The term ‘similar’ na
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