https://www.taxtmi.com/caselaws?id=410672 The AAR, Odisha ruled that two or three-wheeled electric vehicles supplied without battery packs qualify as electrically operated vehicles under HSN 8703 and are eligible for 5% GST rate. The Authority determined that fitting of battery at or before supply is not a precondition for classification as electrically operated vehicles. The vehicles without batteries are complete transportation agents propelled by motors that function once batteries are fitted, thus meeting the definition under Entry 242A of Notification No. 1/2017. en-us Thu, 15 Apr 2021 00:00:00 +0530 Wed, 26 Mar 2025 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410672 The AAR, Odisha ruled that two or three-wheeled electric vehicles supplied without battery packs qualify as electrically operated vehicles under HSN 8703 and are eligible for 5% GST rate. The Authority determined that fitting of battery at or before supply is not a precondition for classification as electrically operated vehicles. The vehicles without batteries are complete transportation agents propelled by motors that function once batteries are fitted, thus meeting the definition under Entry 242A of Notification No. 1/2017. Case-Laws GST Thu, 15 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410672