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Issues: Whether a three-wheeled electrically operated vehicle, commonly known as an e-rickshaw, remains classifiable as an electrically operated motor vehicle under HSN 8703 when supplied without battery.
Analysis: The applicable tariff entry covers electrically operated vehicles, including two- and three-wheeled electric vehicles, and the explanation to the rate notification describes such vehicles as those run solely on electrical energy derived from an external source or from batteries fitted to the vehicle. The governing motor vehicle rules define an e-rickshaw and a battery operated vehicle by reference to battery-powered propulsion, but the Authority held that the presence of battery at the time of supply is not the decisive test. A vehicle which is inherently designed to run only on battery power does not lose its character merely because the battery is not fitted at the time of supply, since the battery is part of the functional mode of operation and the vehicle is still intended to run only on electrical energy.
Conclusion: Yes. An e-rickshaw supplied without battery is classifiable as an electrically operated motor vehicle under HSN 8703.
Final Conclusion: The ruling settles that the absence of a fitted battery at the time of supply does not prevent a three-wheeled e-rickshaw from being treated as an electrically operated vehicle for GST classification.
Ratio Decidendi: For classification as an electrically operated vehicle, the determinative factor is whether the vehicle is designed to run solely on electrical energy, not whether the battery is fitted at the exact time of supply.
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