Classification of the three-wheeled electrically operated motor vehicle under GST


Last updated: 17 August 2020

Court :
West Bengal Appellate Authority for Advance Ruling

Brief :
A combined reading of the provisions of section 2A (2) of the MV Act and Entry No. 242A of Schedule I of the Rate Notification establishes that the battery pack is an essential character of an e-rickshaw. An electrically operated three-wheeled vehicle is run entirely on electrical energy, derived from an external source or one or more electrical batteries fitted to such vehicles. If the battery pack is withdrawn, it will no longer be a three-wheeled electrically operated vehicle.

Citation :
06/WBAAR/2020-21 dated 10/08/2020

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