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Classification of “three-wheeled motor vehicles”, commonly known as “Toto”

Authority for Advance Ruling — Classification of three-wheeled motor vehicle fitted with the battery pack – The applicant is a manufacturer of three-wheeled motor vehicles, commonly known as “Toto”. The applicant submitted that the said goods are supplied with the battery pack and, therefore, should be classified under HSN 8703, being an electrically operated three-wheeled motor vehicle. It is different from the body of a three-wheeled motor vehicle supplied without the battery pack. The latter may be classified as parts of a three-wheeled motor vehicle classifiable under HSN 8708. The applicant sough an ruling as to whether such a three-wheeled vehicle is classifiable as an ‘electrically operated motor vehicle’ under HSN 8703 when supplied with a battery pack and what would be the classification when supplied without the battery pack.
Held that:- The Hon’ble Authority for Advance Ruling held that 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.— Hooghly Motors Pvt. Ltd., In Re… [2020] 27 TAXLOK.COM 009 (AAR-WB)