AAR: 'Retro-fitted motor vehicle' taxable at 28%, allows ITC on further supply of such vehicle

Karnataka AAR classifies ‘retrofitted motor vehicle’ under heading 8711 20 19 attracting GST at the rate of 28%; Observes that the applicant purchases motor vehicle (two-wheeler) along with certain accessories/additional parts to retrofit the vehicle to enable it to be driven by a disabled person; Perceives that this does not change the basic feature of the two-wheeler as it was neither specifically designed or constructed nor altered to change its basic structure after r...