TaxTMI 
TaxTMI 
Sir,
Either General Exemption of 1.5 Crore is available on E-Rickshaw or not ?
General Exemption
23 Dec 2015 
8 Replies 
3577 Views Asked by
SSI exemption for e rickshaws questioned; product classification determines exemption eligibility and litigation risk.
Eligibility for the SSI/MSME general exemption for e rickshaws depends on tariff classification: one practitioner treats the product as falling under a motor vehicle heading that attracts exemption, while another identifies a different subheading that disqualifies the goods from SSI relief; misclassification may prompt a departmental show cause notice and litigation risk. (AI Summary)
Eligibility for the SSI/MSME general exemption for e rickshaws depends on tariff classification: one practitioner treats the product as falling under a motor vehicle heading that attracts exemption, while another identifies a different subheading that disqualifies the goods from SSI relief; misclassification may prompt a departmental show cause notice and litigation risk. (AI Summary)