https://www.taxtmi.com/highlights?id=96438 Classification of a CKD supply of electric three-wheeler components turns on essential character and sufficiency for assembly: if the CKD set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportionate numbers, it is treated as the finished vehicle and taxed at 2.5% CGST + 2.5% SGST under HSN 87038040. If the supply lacks the motor or lacks two of the other major components, it is treated as parts/components and taxed at 9% CGST + 9% SGST under the applicable tariff entries. en-us Thu, 29 Jan 2026 11:50:38 +0530 Thu, 29 Jan 2026 11:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96438 Classification of a CKD supply of electric three-wheeler components turns on essential character and sufficiency for assembly: if the CKD set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportionate numbers, it is treated as the finished vehicle and taxed at 2.5% CGST + 2.5% SGST under HSN 87038040. If the supply lacks the motor or lacks two of the other major components, it is treated as parts/components and taxed at 9% CGST + 9% SGST under the applicable tariff entries. Highlights GST Thu, 29 Jan 2026 11:50:38 +0530 https://www.taxtmi.com/highlights?id=96438