In re Navya Electric Vehicle Private Limited (GST AAAR West Bangal)
Date: July 1, 2026
Subject Matter
E-rickshaw CKD Supply Classified as Complete Vehicle Only if All Components and Commercial Records Match
Summary
The Appellate Authority for Advance Ruling (WBAAAR) has modified the ruling of the West Bengal Authority for Advance Ruling (WBAAR) concerning the classification of electric three-wheeler vehicle (e-rickshaw) components supplied in Completely Knocked…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL An Appeal filed under Section 100 (1) of the West Bengal Goods and Services Tax Act, 2017/ Central Goods and Services Tax Act, 2017 , by Mr. Zahid Hossain, Assistant Commissioner of Revenue, Shibpur Division, Howrah Commissionerate, CGST & CX against the Ruling passed by the West Bengal Advance Ruling Au…