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
