Hooghly Motors Pvt Ltd ., In re
Date: August 10, 2020
Court: Authority for Advance Ruling
Bench: West Bengal
Type: Advance Ruling
Judge(s)/Member(s): Susmita Bhattacharya, Parthasarathi Dey
Subject Matter
E-rickshaws are classifiable under HSN 8703 90 10
Summary
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…
1.1 The applicant is a manufacturer of “three-wheeled motor vehicles”, commonly known as “Toto”. It wants to know whether such a three-wheeled vehicle is classifiable as an ‘electrically operated motor vehicle’ under HSN 8703 when supplied with a battery pack. It also wants to know the classification when supplied without the battery pack. The question is admiss…