https://www.taxtmi.com/article/detailed?id=9981 The Authority ruled that two and three wheeled vehicles designed to run solely on electrical energy from one or more batteries qualify as electrically operated vehicles even if supplied without batteries fitted; classification depends on functional design and intended mode of propulsion, not contemporaneous installation of the battery, and such vehicles are therefore taxable under the concessional tariff applicable to battery powered road vehicles when supplied with or without a battery pack. en-us Fri, 03 Sep 2021 11:26:02 +0530 Fri, 03 Sep 2021 11:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9981 The Authority ruled that two and three wheeled vehicles designed to run solely on electrical energy from one or more batteries qualify as electrically operated vehicles even if supplied without batteries fitted; classification depends on functional design and intended mode of propulsion, not contemporaneous installation of the battery, and such vehicles are therefore taxable under the concessional tariff applicable to battery powered road vehicles when supplied with or without a battery pack. Articles Goods and Services Tax - GST Fri, 03 Sep 2021 11:26:02 +0530 https://www.taxtmi.com/article/detailed?id=9981