https://www.taxtmi.com/caselaws?id=800752 Complete e-rickshaw kits supplied in completely knocked-down condition may be classified as finished electrically operated three-wheeled vehicles under tariff item 87038040 by applying Rule 2(a) where they retain the essential character of the completed article. Classification requires a single identifiable kit containing all components, assembly without an additional essential component, consistent CKD/SKD descriptions across commercial records, and a consignment matching those records. When these cumulative conditions are met, the composite kit attracts 5% GST as an electrically operated vehicle; otherwise, it is classified as individual parts at their applicable rates. en-us Thu, 01 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800752 Complete e-rickshaw kits supplied in completely knocked-down condition may be classified as finished electrically operated three-wheeled vehicles under tariff item 87038040 by applying Rule 2(a) where they retain the essential character of the completed article. Classification requires a single identifiable kit containing all components, assembly without an additional essential component, consistent CKD/SKD descriptions across commercial records, and a consignment matching those records. When these cumulative conditions are met, the composite kit attracts 5% GST as an electrically operated vehicle; otherwise, it is classified as individual parts at their applicable rates. Case-Laws GST Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800752