Rohit Singh Kharwar ., In re
Date: June 30, 2022
Subject Matter
E-rickshaw, when sold without battery, is still classifiable as an ‘electrically operated motor vehicle’ under HSN 8703
Summary
Q. Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an ‘electrically operated motor vehicle’ under HSN 8703? A. When a vehicle which is solely operational on…
1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same provisions in like matter except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST A…