Electric E-Rickshaw Categorised at 5% GST If Kit Includes at Least Three Items | Biz Flow Kit
The West Bengal Authority for Advance Ruling (AAR), in a ruling, has stated that electric three-wheeler vehicles (e-rickshaws) supplied in Completely Knocked Down (CKD) form shall be treated as finished vehicles and be eligible for the concessional 5% Goods and Services Tax (GST) rate only when the kit comprises the motor along with at least…
