2020 (8) TMI 250

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....f aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1 The applicant is a manufacturer of "three-wheeled motor vehicles", commonly known as "Toto". It wants to know whether such a three-whee....

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....powered vehicle of power not exceeding 4000 watts. Explanation to Entry No. 242A of Schedule I to Notification No. 1/2017-Central Tax (Rate) dated 28/06/2017 (State Notification No. 1125-FT dated 28/06/2017), as amended from time to time (hereinafter collectively called the Rate notification), defines the term 'electrically operated vehicle' to mean "vehicles which run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E-bicycles". 4.2 A combined reading of the provisions of section 2A (2) of the MV Act and Entry No. 242A of Schedule I of the Rate Notification establishes that the battery pack is an essential character of an e-rickshaw. An el....