https://www.taxtmi.com/highlights?id=64443 Classification of goods - In the present case, the power of a battery operated vehicle is solely generated from the rechargeable battery since it doesn’t have any other source of propulsion. - There is not an iota of doubt that unless the battery is fitted to an e-rickshaw, it will not be capable to run. But the question arises that when an e-rickshaw, having a motor fitted on it, is supplied without battery, does it lose its original character and can be termed as ‘chassis’. - when a vehicle which is solely operational on battery power is supplied without battery, the same will qualify as a supply of electrically operated vehicle and therefore shall be classifiable under tariff item 8703. - AAR en-us Tue, 05 Jul 2022 14:33:13 +0530 Tue, 05 Jul 2022 14:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64443 Classification of goods - In the present case, the power of a battery operated vehicle is solely generated from the rechargeable battery since it doesn’t have any other source of propulsion. - There is not an iota of doubt that unless the battery is fitted to an e-rickshaw, it will not be capable to run. But the question arises that when an e-rickshaw, having a motor fitted on it, is supplied without battery, does it lose its original character and can be termed as ‘chassis’. - when a vehicle which is solely operational on battery power is supplied without battery, the same will qualify as a supply of electrically operated vehicle and therefore shall be classifiable under tariff item 8703. - AAR Highlights GST Tue, 05 Jul 2022 14:33:13 +0530 https://www.taxtmi.com/highlights?id=64443