This is a case of Composite supply, because One item (Rickshaw) cannot do without the Other item (Battery).
I agree that the battery can be used independently but the rickshaw cannot. This will not be a mixed supply.
Conclusion - This is case of composit supply where rikshaw is a Principal product. Motorised rickshaws fall udner HSN 8703 which are taxed at 28%.
CAclubindia
