TMI Blog2020 (8) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ed for travelling on snow, golf cars and similar vehicles. The term similar narrows the scope to specific use other than carrying passengers on hire on regular roads. All other sub-headings except the residual sub-heading 8703 90, refer to vehicles fitted with an internal combustion engine. E-rickshaws or electrically operated three-wheeled vehicles are, therefore, classifiable under Tariff heading 8703 90 10 of the Tariff Act. A three-wheeled motor vehicle without the battery pack does not have the essential character of an electrically operated vehicle. However, it is neither a vehicle fitted with an internal combustion engine. Unless it is equipped with any device like solar panels that may supply energy for its locomotion, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry 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-wheeled vehicle is classifiable as an electrically operated motor vehicle under HSN 8703 when supplied with a battery pack. It also wants to know 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icle 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 electrically operated three-wheeled vehicle is run entirely on electrical energy, derived from an external source or one or more electrical batteries fitted to such vehicles. If the battery pack is withdrawn, it will no longer be a three-wheeled electrically operated vehicle. 4.3 Motor vehicles for carrying less than ten passengers are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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