AAAR Rules 5% GST on E-Rickshaw CKD Kits Applicable Only When Complete Unassembled Vehicle is Supplied :
The West Bengal AAAR partly modified the AAR ruling and held that GST at the rate of 5% is available only where the supply constitutes a complete CKD/SKD kit of an e-rickshaw along with supporting commercial documentation.
Supply of Motor with Three Components Alone Does Not Qualify as Supply of Complete E-Rickshaw
Saima
Jul 9, 2026
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AAAR Rules 5% GST on E-Rickshaw CKD Kits Applicable Only When Complete Unassembled Vehicle is Supplied
The West Bengal AAAR partly modified the AAR ruling and held that GST at the rate of 5% is available only where the supply constitutes a complete CKD/SKD kit of an e-rickshaw along with supporting commercial documentation.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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