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Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 and attract 28% GST

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Classification of Goods— In the present application, applicant has requested for advance ruling on interpretation of the term ‘three wheeled powered cycle rickshaw’ (b) difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw, if any and (c) classification of inner tubes of butyl rubber used in e-rickshaw.[2018] 1 TAXLOK.COM 09 (AAR-UTTARAKHAND)
Ruling—The authority observes that Three Wheeled Electric Vehicle (E-Rickshaw) is not a Powered Cycle Rickshaw, because—(a) it is not a cycle rickshaw
(b) It does not have pedal which is pre-requisite for Powered Cycle Rickshaw and it cannot be peddled, if any necessity arises for so doing (c) It is powered solely by electric motor which is not auxiliary in nature. (d) It is a motor vehicle under ‘Motor Vehicle Act’. (e) It has to be registered with Local Transport Authority; hence it is a motor vehicle.

 Therefore it is concluded that E-rickshaw and powered cycle rickshaw are not one and the same but two different items. And Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract 28% GST as on date. [2018] 2 TAXLOK.COM 027 (AAR-Uttarakhand).