https://www.taxtmi.com/caselaws?id=395547 The Authority ruled that retrofitted two-wheelers should be classified under heading 8711 20 19, attracting 28% GST. The applicant can claim input tax credit on the tax paid for the purchase of the scooter at 28% GST, as per Section 17(5) of the CGST Act. The retrofitting did not change the basic structure of the two-wheelers, leading to exclusion from heading 8713. The vehicles were considered adapted vehicles under the original classification of 8711 20 19, not qualifying as carriages for disabled persons. en-us Wed, 20 May 2020 00:00:00 +0530 Tue, 18 Mar 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395547 The Authority ruled that retrofitted two-wheelers should be classified under heading 8711 20 19, attracting 28% GST. The applicant can claim input tax credit on the tax paid for the purchase of the scooter at 28% GST, as per Section 17(5) of the CGST Act. The retrofitting did not change the basic structure of the two-wheelers, leading to exclusion from heading 8713. The vehicles were considered adapted vehicles under the original classification of 8711 20 19, not qualifying as carriages for disabled persons. Case-Laws GST Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395547