Kanam Industries, In re
Date: March 14, 2018
Subject Matter
Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013
Summary
Advance ruling application filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gunj, Kashipur seeking an advance ruling on What is the interpretation of the term "three wheeled powered cycle rickshaw" as provided under SI. No. 190 of the Sch…
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act,-2017 and the rules made thereunder filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gunj, Kashipur seeking an advance ruling on What is the interpretation of the term "three wheeled powered cycle rickshaw" as provided under SI. No. 190 of the Schedule 1-to Tariff Notification Is there any differen…