9911796707
TMI Blog2018 (6) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... fthe Schedule 1-to Tariff Notification. (b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification (c) Whether inner tubes of butyl rubber used in e-rickshaw would fall within the meaning of term' 'three wheeled powered cycle rickshaw' and classification thereof 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the .supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. As per Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: S/No. and Schedule in the Notification Chapter/Heading/Sub-heading/Tariff item Description of Goods Rate of GST (Total Central Tax plus State Tax) 46 of Schedule IV 4011 New pneumatic tyres, of. rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyres] 28% 47 of Schedule IV 4012 Re-treaded or used tyres and flaps 28% 48 of Schedule IV 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws; . and Rear Tractor tyre tubes] 28% 190 OF Schedule I 4011,4013 Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was clearly explained in the case of Delhi Kinetic Engineering Ltd. v Collector Of Central Excise and upheld by Supreme Court bench on 21.03.1996 and reported in 1997 (94) ELT AI57(SC). In the said order, Hon'ble Apex Court had taken note of the findings of Tribunal that that mechanically propelled cycle means an ordinary cycle fitted with a motor or petrol engine as the mechanically propelled cycle rickshaw means a cycle rickshaw fitted with a motor or petrol engine. It was further held by the Tribunal that since the mechanically propelled cycle means ordinary cycle to which a motor or petrol engine has been fitted and moped admittedly is not one, such cycle, therefore it would not qualify for. exemption under Notification No. 52/77-C. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
