(1) GST RATE ON E - RICKSHAW ?? (2) GST RATE ON BODY AND AUTO PARTS USED IN E-Rickshaw with HSN CODE ??

Reply— 1) Electrically operated vehicles, including two and three wheeled electric vehicles are classified under HSN code 87 and taxable @5% (Refer Notification no. 12/2019–Central Tax (Rate) Dated 31st July, 2019).

As per advance ruling pronounced by AAR West Bengal in matter of Hooghly Motors Pvt. Ltd, dated 10.08.2020, a 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.

2) Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 is classified under HSN code 8707 and attracts 28% GST. Parts are classified under HSN code 8708 and taxable @28%.