In Re : M/s Kanam Industries
GST
2018 (6) TMI 428 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 138 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 14-3-2018
Ruling No. 01/2017-2018 In Application No : 02/2017-2018
GST
MR. VIPIN CHANDRA (MEMBER) AND AMIT GUPTA (MEMBER)
For The Present Applicant : Shri Aishwarya Sharma (Advocate)
RULING
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act,-2017 and the rules made thereunder filed by M/s Kanam Industries, NNIE-II, Mahuakhera Gun]', Kashipur seeking an advance ruling on
(a) What is the interpretation of the term 'three wheeled powered cycle rickshaw' as provided under SI. No. 190 o fthe Schedule 1-to Tariff Notification.
(b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled, powered cycle rickshaw provided under Tariff Notification
(c) Whether inner tubes of bu
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also submitted by Joint Commissioner, SGST Haldwani in which he reported that the 'three wheeled powered cycle rickshaw' and 'E-Rickshaw' are different and the product namely inner tubes of butyl rubber used in e-rickshaw would fall under HSN Code 4013 and accordingly attracts 18%. duty.
5. Personal hearing was held on 15.2.2018 and Shri Aishwarya Sharma, Advocate appeared for applicant. No body appeared from the side of Revenue for the hearing.
6. In the present application, applicant has requested for advance ruling on interpretation of the term 'three wheeled powered cycle rickshaw' (b) difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw, if any and (c) classification of inner tubes of butyl rubber used in e-rickshaw.
7. As per Notification No. 1/2017-Central Tax (Rate) dated 28th dune, 2017, three wheeled powered cycle rickshaws are mentioned along with bicycles, rickshaws. The rate schedule is as under:
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or Vehicle in Motor Vehicle Act also. It has to be registered with State Transport Authorities as a Motor Vehicle. Tyres and Tubes used in these Vehicles are Automobile Tyres and Tubes of size 300-12, 300-14, 90-90/12 and 3.75-12, which are duly prescribed as Automobile Tyres in Bureau of Indian Standards for Two and Three Wheeled Motor Vehicles IS 15627:2005.
9. Authority also observes that SSI exemption notification no. 8/2003- Central Excise dated 1st March, 2003 defines powered cycle rickshaw, as under:
“powered cycle or powered cycle rickshaw means a mechanically propelled cycle or as the case may be mechanically propelled cycle rickshaw, which may also be pedalled if any necessity arises for so doing ”
10. We also observe that the term 'powered cycle rickshaw' in the explanation to the notification number 102/76 dated 16-3-1976 issued under erstwhile Central Excise Act, reads as follows:
“Explanation.- The expression 'Powered Cycle' or 'Powered Cycle Ric
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dated 6-4-1977.
12. Similar analogy can be drawn in the present case and authority in view of the aforesaid provisions of law comes to the conclusion that Powered Cycle Rickshaw referred to in the Explanation would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which a motor or petrol engine has been fitted.
13. Authority also observes that Three Wheeled Electric Vehicle (E-Rickshaw) is not a Powered Cycle Rickshaw? Because –
(a) It is not a Cycle Rickshaw.
(b) It does not have pedal which is pre-requisite for Powered Cycle Rickshaw and it cannot be peddled, if any necessity arises for so doing.
(c) Itis powered solely by electric motor which is not auxiliary in nature.
(d) It is a motor vehicle under 'Motor Vehicle Act'.
(e) It has to be registered with Local Transport Authority; hence it is a motor vehicle.
14. Therefore, it is concluded that E-rickshaw and powered cycle rickshaw are not one and the same but two different items.
15. From
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