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Electrically operated three-wheeled vehicles fitted with battery pack are classified under heading 8703: WB AAR

September 11, 2020[2020] 119 taxmann.com 102 (AAR - WEST BENGAL)
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GST : A three wheeled motor vehicle is classifiable under Heading No. 8703 as an electrically operated vehicle, provided it is fitted with the battery pack otherwise, it will be classifiable under Heading No. 8706

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