Supply of CKD e-rickshaw components: classified as finished vehicle if motor plus three key components, attracting lower GST.
Case-Laws
GST
Classification of a CKD supply of electric three-wheeler components turns on essential character and sufficiency for assembly: if the CKD set includes the motor and any three of the four major components (transmission, axles, chassis, controller) in proportionate numbers, it is treated as the finished vehicle and taxed at 2.5% CGST + 2.5% SGST under
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