https://www.taxtmi.com/caselaws?id=785696 Classification of a complete set of e-rickshaw components in CKD form hinges on the essential character test under tariff interpretation: if the set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportional numbers, it is classified as the finished vehicle and attracts GST at 2.5% CGST + 2.5% SGST under HSN 87038040. If the supply lacks the motor or lacks any two of those four major components, it is classified as components/parts and taxed at 9% CGST + 9% SGST under separate entries. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 23:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785696 Classification of a complete set of e-rickshaw components in CKD form hinges on the essential character test under tariff interpretation: if the set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportional numbers, it is classified as the finished vehicle and attracts GST at 2.5% CGST + 2.5% SGST under HSN 87038040. If the supply lacks the motor or lacks any two of those four major components, it is classified as components/parts and taxed at 9% CGST + 9% SGST under separate entries. Case-Laws GST Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785696