https://www.taxtmi.com/caselaws?id=397307 The ruling clarified that a manufacturer's "Toto" three-wheeled motor vehicles, when supplied with a battery pack, are classified under HSN 8703 as electrically operated vehicles. Without the battery pack, the vehicles are classified under Tariff-head 8706 00 31 as chassis fitted with an engine. The presence of the battery pack is crucial for the classification under the GST Act. The ruling emphasized the importance of the battery pack in determining the classification of three-wheeled motor vehicles under the specified HSN codes. en-us Mon, 10 Aug 2020 00:00:00 +0530 Wed, 19 Mar 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397307 The ruling clarified that a manufacturer's "Toto" three-wheeled motor vehicles, when supplied with a battery pack, are classified under HSN 8703 as electrically operated vehicles. Without the battery pack, the vehicles are classified under Tariff-head 8706 00 31 as chassis fitted with an engine. The presence of the battery pack is crucial for the classification under the GST Act. The ruling emphasized the importance of the battery pack in determining the classification of three-wheeled motor vehicles under the specified HSN codes. Case-Laws GST Mon, 10 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397307