In re Navya Electric Vehicle Private Limited (GST AAR West Bengal)
Date: January 15, 2026
Subject Matter
E-rickshaw Components in CKD Form Classified as Finished Vehicle if Essential Character Met
Summary
The Authority for Advance Ruling has determined that the supply of electric three-wheeler vehicle components in Completely Knocked Down (CKD) form should be classified as the finished vehicle itself if the components meet the 'essential character' te…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BANGAL 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…