https://www.taxtmi.com/caselaws?id=424624 An e-rickshaw supplied without its battery pack remains classifiable as an electrically operated motor vehicle under HSN 8703, because classification turns on the vehicle's essential design and mode of propulsion. The relevant tariff entry for electrically operated vehicles covers vehicles run solely on electrical energy from an external source or from batteries fitted to the vehicle, but battery fitting at the time of supply is not a statutory pre-condition. A vehicle designed for battery-powered operation does not lose its essential character merely because the battery is omitted from the sale. The ruling was therefore in favour of the assessee. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424624 An e-rickshaw supplied without its battery pack remains classifiable as an electrically operated motor vehicle under HSN 8703, because classification turns on the vehicle's essential design and mode of propulsion. The relevant tariff entry for electrically operated vehicles covers vehicles run solely on electrical energy from an external source or from batteries fitted to the vehicle, but battery fitting at the time of supply is not a statutory pre-condition. A vehicle designed for battery-powered operation does not lose its essential character merely because the battery is omitted from the sale. The ruling was therefore in favour of the assessee. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424624