E-rickshaw tyres fall under Tariff Heading 4011, taxed at 18% CGST and SGST, not as bicycles or cycle rickshaws.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of goods - rate of tax - E-rickshaw tyres - the e-rickshaw is not within the sweep of the word "bicycles" or "cycle Rickshaw" - The product is classified and covered by Tariff Heading 4011 - taxable @9% CGST and @9% SGST (i.e. @18%) - AAR....