Versatile Auto Components Private Limited ., In re
Date: September 1, 2023
Subject Matter
Electrically operated vehicles, including two & three-wheeled electric vehicles, fall under HSN code 8301
Summary
The ruling revolves around the classification of electrically operated vehicles and their spare parts. It mentions the relevant notification, circular, and explanatory notes to clarify the classification of these goods. The ruling provides clarity on…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TELANGANA 1. M/s. Versatile Auto Components Private Limited Plot No.262, TSIIC Industrial Park, Phase 3, Pashamylaram, Patancheru Mandal, Sangareddy, Telangana-502 307 (36AADCV2331F1ZN) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear th…