Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703, otherwise under HSN 8706
Last updated: 16 October 2020
Court :
West Bengal AAR
Brief :
The Hon'ble AAR, West Bengal in Re: M/s Hooghly Motors Pvt. Ltd. [Order Number 06/WBAAR/2020-21 dated August 10, 2020] held that a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less than 10 passengers) as an electrically operated vehicle, provided it is fitted with the battery pack. Otherwise, it will be classifiable under HSN 8706.
Citation :
Order Number 06/WBAAR/2020-21
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Bimal Jain
Published in GST
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