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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] 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]
In a recent ruling, the West Bengal Authority of Advance Ruling (AAR) has ruled that electric three‑wheeler vehicles (e‑rickshaws) supplied in...





![CESTAT quashes Denial of Cenvat Credit on Input and Input Services, Capital Goods on Tower, Tower Material and Shelter [Read Order] CESTAT quashes Denial of Cenvat Credit on Input and Input Services, Capital Goods on Tower, Tower Material and Shelter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-Denial-of-Cenvat-Credit-Cenvat-Credit-Input-Services-Capital-Goods-on-Tower-taxscan.jpg)
![CESTAT upholds Penalty against Sales Managers who conspired to wrongly evade Customs Duty on SEGWAY Products [Read Order] CESTAT upholds Penalty against Sales Managers who conspired to wrongly evade Customs Duty on SEGWAY Products [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/SEGWAY-Products-Customs-Duty-CESTAT-Taxscan.jpg)