The Odisha Authority of Advance Ruling (AAR) 5% GST is payable on Two or Three-wheeled “battery powered electric vehicle” supplied with or without battery pack. The applicant, M/s Anjali Enterprises is having a plan to manufacture similar battery powered electric vehicles, therefore, they want clarification whether fitting of battery is mandatory in battery powered electric vehicles while selling the same to the dealers for getting the benefit of 5% GST rate applicable for electrically operated vehicles.
Source Taxscan
Latest Posts in "India"
- When Supplier Defaults, Recipient Loses GST ITC: Conflicting High Court Rulings and Legal Analysis
- GSTN Launches Offline Invoice Management System (IMS) Tool; Issues Detailed User Advisory
- SEBI Asks GST Council to Resolve Tax Issues in Physically Settled Commodity Derivatives
- No Reverse Charge Demand if Service Provider Has Fully Paid Service Tax: CESTAT Hyderabad
- Bombay High Court: GST Not Applicable on Complete Assignment of Leasehold Rights as Sale
