It further said that e-rickshaws are motor vehicles under the Motor Vehicle Act and are registered as such with the local transport authorities.The Maharastra-bench of the AAR passed the order on an application filed by tyre-maker Ceat Ltd, seeking to clarify whether e-rickshaw can be classified under the head "three-wheeled powered cycle rickshaw", which attracts a 5 per cent GST. New Delhi: E-rickshaw tyres will attract GST at the highest slab of 28 per cent as they are registered as &Aluminum Lipstick tube Company39;motor vehicles' under the Motor Vehicle Act, according to the order of the Authority for Advance Rulings (AAR).Under the Goods and Services Tax (GST) regime, the tax is shared equally between the Centre and the states."

The dealer's (Ceat Ltd) contention to consider three wheeled powered cycle rickshaws as three-wheeled electric rickshaws based on the principle of Ejusdem generis (means - of or as the same kind) can not be accepted because three-wheeled powered cycle rickshaws are different then the electric rickshaws," the AAR said.. it is apparent that tyres used in e-rickshaw are not tyres of powered cycle rickshaw and hence attract a peak rate of 14 per cent GST instead of 2. end-of Tags: goods and service tax, motor vehicle act, authority for advance rulings, transport authorities, e-rickshaws Location: India, Delhi, New Delhi.5 per cent as charged/paid by some manufacturers/ traders/ importers," it said. E-rickshaw tyres will attract GST at the highest slab of 28 per cetill remains is e-rickshaw tyres, Mohan said."Therefore, it is very clear that e-rickshaw and powered cycle rickshaw are not one and the same but two different items. As on day and with the present GST law.. Hence, pneumatic tyres or inner tubes used in bi-cycles, cycle rickshaws and three-wheeled powered cycle rickshaws attract a GST (Central GST + State GST) of 5 per cent, while 'new pneumatic tyres' are taxed at 28 per cent

Megosztás a facebookon