AAR: E-Rikshaw Supplied Without Battery Classifiable as Electrically Operated Motor Vehicle - 20.07.2022

Authority for Advance Rulings (AAR), West Bengal Bench has held that a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when supplied without battery is also classifiable as an “electrically operated motor vehicle” under HSN 8703.

Tags : AAR E-Rikshaw Motor Vehicle

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