https://www.taxtmi.com/caselaws?id=443229 Electrically operated vehicles, including two- and three-wheeled variants, were treated as covered by the specified GST entry for electrically operated vehicles because the notification expressly listed such goods and their essential character as vehicles run solely on electrical energy was unchanged by the presence or absence of a fitted battery. Electrical and mechanical spare parts were not covered by that entry, as the taxing provision was construed strictly according to its language and no implication could add items not expressly mentioned. Those spare parts were therefore classified under the residuary schedule, while the vehicle classification claim succeeded only for the vehicles themselves. en-us Sat, 02 Sep 2023 00:00:00 +0530 Sat, 19 Apr 2025 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443229 Electrically operated vehicles, including two- and three-wheeled variants, were treated as covered by the specified GST entry for electrically operated vehicles because the notification expressly listed such goods and their essential character as vehicles run solely on electrical energy was unchanged by the presence or absence of a fitted battery. Electrical and mechanical spare parts were not covered by that entry, as the taxing provision was construed strictly according to its language and no implication could add items not expressly mentioned. Those spare parts were therefore classified under the residuary schedule, while the vehicle classification claim succeeded only for the vehicles themselves. Case-Laws GST Sat, 02 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443229