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E-Rickshaw are not Three wheeled Powered Cycle Rickshaws: AAR

E-Rickshaw are not Three wheeled Powered Rickshaws: AAR

The applicant under sub-section(1) of section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanan Industries, NINE-II, Mahuakhera Gunj, Kashipur seeking an advance ruling on:

  • What is the interpretation of the term “Three-wheeled powered Cycle Rickshaw” as provided under Sl. No. 190 of the Schedule 1 to Tariff Notification.
  • Is there any difference between an electric rickshaw operated by chargeable batteries(E-Rikshaw) and three-wheeled powered by cycle rickshaw provided under Tariff Notification.
  • Whether inner tubes of butyl rubber used in e-rickshaw would fall within the meaning of the term “three-wheeled powered Cycle Rickshaw” and classification thereof.

Download the full Advance ruling: M/s Kanan Industries

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