E-rickshaw tyres fall under Tariff Heading 4011, taxed at 18% CGST and SGST, not as bicycles or cycle rickshaws.

E-rickshaw tyres fall under Tariff Heading 4011, taxed at 18% CGST and SGST, not as bicycles or cycle rickshaws.
Case-Laws
GST
Classification of goods – rate of tax – E-rickshaw tyres – the e

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