E-rickshaw classification under GST remains as an electrically operated vehicle even when supplied without battery pack.

An e-rickshaw supplied without its battery pack remains classifiable as an electrically operated motor vehicle under HSN 8703, because classification turns on the vehicle's essential design and mode of propulsion. The relevant tariff entry for electrically operated vehicles covers vehicles run solely on electrical energy from an external source or from batteries fitted to the vehicle, but battery fitting at the time of supply is not a statutory pre-condition. A vehicle designed for battery-powered operation does not lose its essential character merely because the battery is omitted from the sale. The ruling was therefore in favour of the assessee.

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Issues: Whether a three-wheeled electrically operated vehicle, commonly known as an e-rickshaw, when supplied without battery is classifiable as an electrically operated motor vehicle under HSN 8703.

Analysis: The relevant tariff framework places three-wheeled vehicles with only electric motor for propulsion under HSN 8703 80 40. The GST rate entry for electrically operated vehicles covers vehicles run solely on electrical energy derived from an external source or from batteries fitted to the vehicle. The governing test is whether the vehicle retains its character as an electrically operated vehicle when supplied without the battery pack, and the reasoning adopted is that battery fitting at the time of supply is not a statutory pre-condition for classification. A vehicle designed to run solely on battery power does not lose its essential character merely because the battery is not supplied with it at the point of sale.

Conclusion: Yes. The e-rickshaw supplied without battery remains classifiable as an electrically operated motor vehicle under HSN 8703, and the ruling is in favour of the assessee.

Ratio Decidendi: For classification under the relevant GST tariff entry, an electrically operated vehicle is determined by its essential design and mode of propulsion, and not by whether the battery pack is supplied at the time of sale.

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