TMI Blog2023 (9) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... urther the above entry does not have any reference to electrical and mechanical spare parts of the electrical vehicle. The Hon ble Supreme Court of India (5 Member constitution bench) in VVS. SUGARS VERSUS GOVERNMENT OF ANDHRA PRADESH AND OTHERS [ 1999 (4) TMI 519 - SUPREME COURT] held that A taxing statute must be interpreted as it reads, with no additions and no subtractions on the ground of legislative intent or otherwise . Therefore it cannot be inferred that parts of electrical vehicles fall under the above HSN code. Hence the goods Electrical and Mechanical spare parts of electrical vehicles fall under S.No 453 of Schedule-III of Notification no. 01/2017 dt:28.06.2017 i.e., Goods which are not specified in Schedule I, II, IV, V or VI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CASE: 4.1 The applicant M/s. Versatile Auto Components Pvt Ltd is a manufacturer of low speed electric two wheeler (below 250 Watts/0.25 KV) and spares accessories for the same. The applicant has approached the Advance Ruling Authority for the clarifications mentioned in the questions below. Hence the application. 4.2 Company Background M/s. Versatile Auto Components Private Limited is manufacturers and suppliers of Automobile Accessories. Fabricated from superior quality raw materials engineered to perfection, our products have gained huge appreciation from our customers for their salient attributes like Corrosion Resistance, Durable, Dimension Accuracy, Protection, and Sturdiness etc. 5. QUESTIONS RAISED: The applicant would like to get c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batteries fitted to such road vehicles and shall include E-bicycles. Further the Circular No. 179/11/2002-GST in f.no. CBIC-190354/172/2002-TRU of Govt. of India Ministry of Finance clarified the rate and HSN code of electric vehicles as follows: 2.2. The explanation of Electrically operated vehicles in entry 242A of Schedule I of notification No. 1/2017-Central Tax (Rate) reads as: Electrically operated 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. 2.3. As is evident from the explanation above, electrically operated vehicle including three wheeled electric vehicle means vehicle that runs solely on electrical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intent or otherwise . Therefore it cannot be inferred that parts of electrical vehicles fall under the above HSN code. Hence the goods Electrical and Mechanical spare parts of electrical vehicles fall under S.No 453 of Schedule-III of Notification no. 01/2017 dt:28.06.2017 i.e., Goods which are not specified in Schedule I, II, IV, V or VI falling in any chapter of HSN. 8. In view of the foregoing, we rule as follows: The applicant would like to get clarification regarding which HSN code does our product fall Questions Ruling 1. HSN code 87 - electrically operated vehicles, including two three wheeled electric vechiles-12% GST (CGST-6%, SGST -6%) or (IGST 12%) HSN code 8301 and S.No. 242A of Schedule I of Notification No. 01/2017 dt: 28.06. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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