https://www.taxtmi.com/highlights?id=103920 Electrically operated E-Rickshaws, E-Carts, Ecovat Hydraulic vehicles and E-Scooters retain that classification when supplied without batteries if their traction derives solely from electrical energy and the fitted motor, inverter, control module and drivetrain enable passenger or goods transport. The three-wheeled vehicles fall under heading 8703 and E-Scooters under heading 8711; each attracts GST at 5 per cent whether supplied with or without batteries. Refund claims for accumulated input tax credit arising from an inverted duty structure fall outside the specified scope of advance-ruling questions and remain undecided on merits. en-us Fri, 18 Sep 2026 07:31:58 +0530 Fri, 18 Sep 2026 07:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103920 Electrically operated E-Rickshaws, E-Carts, Ecovat Hydraulic vehicles and E-Scooters retain that classification when supplied without batteries if their traction derives solely from electrical energy and the fitted motor, inverter, control module and drivetrain enable passenger or goods transport. The three-wheeled vehicles fall under heading 8703 and E-Scooters under heading 8711; each attracts GST at 5 per cent whether supplied with or without batteries. Refund claims for accumulated input tax credit arising from an inverted duty structure fall outside the specified scope of advance-ruling questions and remain undecided on merits. Highlights GST Fri, 18 Sep 2026 07:31:58 +0530 https://www.taxtmi.com/highlights?id=103920