Classification of goods - three-wheeled motor vehicles, commonly ...

Tax Classification of Toto Vehicles: Battery-Powered Under HSN 8703, Others Under HSN 8706, Excludes Solar-Powered Types.

August 13, 2020

Case Laws GST AAR

Classification of goods - three-wheeled motor vehicles, commonly known as Toto - Unless it is equipped with any device like solar panels that may supply energy for its locomotion, it is not classifiable as a vehicle under Sub-heading 8703 - A three-wheeled motor vehicle is classifiable under HSN 8703 as an electrically operated vehicle, provided it is fitted with the battery pack. Otherwise, it will be classifiable under HSN 8706 - AAR

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Classification of goods - three-wheeled motor vehicles, commonly ...

Tax Classification of Toto Vehicles: Battery-Powered Under HSN 8703, Others Under HSN 8706, Excludes Solar-Powered Types.

August 13, 2020

Case Laws GST AAR

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