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E-Rickshaw Tyres Classified Under GST Heading 4013; Subject to 28% Tax, Unlike Powered Cycle Rickshaw Tyres.

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....Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract 28% GST as on date.....