TMI Blog2018 (6) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... c Motor Vehicle Three Wheeled (commonly known as E-Rickshaw) are completely different from three wheeled powered cycle rickshaws. Three Wheeled Electric Motor Vehicle (known as E-Rickshaw in market) is a Motor Vehicle in Motor Vehicle Act also. It has to be registered with State Transport Authorities as a Motor Vehicle. The meaning of Powered Cycle Rickshaw was clearly explained in the case of KINETIC ENGINEERING LTD. VERSUS COLLECTOR [1996 (3) TMI 555 - SUPREME COURT] where 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; 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 97(2) (a) (e) of CGST/SGST Act, 2017 the advance ruling can be given on classification of any goods or services or both and determination of the liability to pay tax on any goods or services or both respectively In the present case applicant has requested for advance ruling in respect of classification and rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 powere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o find that the meaning of Powered Cycle Rickshaw 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 qual ..... X X X X Extracts X X X X X X X X Extracts X X X X
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