AAR: Three-wheeled motor vehicle fitted with battery pack, classifiable under HSN 8703

West Bengal AAR holds that ‘Toto’ a three-wheeled electrically operated vehicle/rickshaw is classifiable under HSN 8703 (Motor Vehicles for carrying less than 10 passengers) as an electrically operated vehicle, provided it is fitted with the battery pack ; Clarifies that otherwise it will be classifiable under HSN 8706; Perusing section 2A (2) of the Motor Vehicles Act, 1988 and Entry No. 242A of Schedule I of the Rate Notification, explains that “…the battery pack is...