Classification of goods – rate of tax – E-rickshaw tyres – the e-rickshaw is not within the sweep of the word “bicycles” or “cycle Rickshaw” – The product is classified and covered by Tariff Heading 4011 – taxable @9% CGST and @9% SGST (i.e. @18

Goods and Services Tax – Classification of goods – rate of tax – E-rickshaw tyres – the e-rickshaw is not within the sweep of the word bicycles or cycle Rickshaw – The product is classified and covere

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