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![Supply of E‑Rickshaw Classified as Finished Vehicle at 5% GST Only if Motor Plus Three Essential Components Present: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124828-erickshaw-aar-gst-ruling-gst-aar-e-rickshaw-gst-rate-finished-vehicle-classification-taxscan.webp "Supply of E‑Rickshaw Classified as Finished Vehicle at 5% GST Only if Motor Plus Three Essential Components Present: AAR [Read Order]")
Supply of E‑Rickshaw Classified as Finished Vehicle at 5% GST Only if Motor Plus Three Essential Components Present: AAR [Read Order]
In a recent ruling, the West Bengal Authority of Advance Ruling (AAR) has ruled that electric three‑wheeler vehicles (e‑rickshaws) supplied in...
![Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/2112131-gst-invoice-non-monetary-perquisites-tds-aar-taxscan.webp "Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]")
![Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/2112127-non-monetary-benefits-free-gifts-tour-packages-dealer-principal-constitute-supply-gst-aar-taxscan.webp "Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order]")
![18% GST Payable on Interactive Flat Panel with Android: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/WhatsApp-Image-2022-01-26-at-3.04.10-PM.jpeg "18% GST Payable on Interactive Flat Panel with Android: AAR [Read Order]")
![18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/07/GST-Unburnt-or-Half-Burnt-coal-and-Dust-AAR-Taxscan.jpeg "18% GST payable on Unburnt or Half-Burnt Coal and Dust: AAR [Read Order]")
![Power Bank is classifiable as Accumulator not as Static Converter: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/01/Power-Banks-Taxscan.jpg "Power Bank is classifiable as Accumulator not as Static Converter: AAR [Read Order]")
![GST applicable on Works Contract for Constructing Civil Structure for Govt Entity: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Works-Contracts-GST-Taxscan.jpg "GST applicable on Works Contract for Constructing Civil Structure for Govt Entity: AAR [Read Order]")
![Quit Rent/ Lease Rent paid to Govt for Agricultural Purpose exempted from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/12/Lease-Rent.jpg "Quit Rent/ Lease Rent paid to Govt for Agricultural Purpose exempted from GST: AAR [Read Order]")
