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TMI Blog2020 (8) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... TIONAL COMMISSIONER, SGST (MEMBER) Applicant's representative heard : Sri A. K. Das, Authorized representative Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called 'the GST Act'), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the classification when supplied without the battery pack. The question is admissible under section 97(2)(a) of the GST Act, 2017. The concerned officer from the revenue submits that question raised in the application is not pending or decided in any proceedings of the GST Act. As such, he does not object to the admissibility of the application. The application is, therefore, admitted. 2. Submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les Act, 1988 (hereinafter the MV Act). According to the above provisions of the MV Act, an e-rickshaw is a three-wheeled special-purpose battery-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 col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g less than ten passengers are classified under Heading 8703 of the First Schedule of the Customs Tariff Act, 1975 (hereinafter the Tariff Act), which is adopted in the GST Act for classification. Sub-heading 8703 10 covers the vehicles specially designed for travelling on snow, golf cars and similar vehicles. The term 'similar' narrows the scope to specific use other than carrying passengers on h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicle into locomotion once the battery pack is attached. Such a device is called the engine of the vehicle. It is, therefore, classifiable under Tariff-head 8706 00 31, being the chassis fitted with an engine of a vehicle under sub-heading 8703. Based on the above discussion, we rule as under, RULING A three-wheeled motor vehicle is classifiable under HSN 8703 as an electrically operated vehic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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