5% GST On CKD E-Rickshaw Kits If ‘Essential Character’ Test Is Met: West Bengal AAR

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5% GST On CKD E-Rickshaw Kits If ‘Essential Character’ Test Is Met: West Bengal AAR

GST

Published on

26/01/2026

By Mariya Paliwala

5% GST On CKD E-Rickshaw Kits If ‘Essential Character’ Test Is Met: West Bengal AAR

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The West Bengal Authority for Advance Ruling (WBAAR) has clarified the Goods and Services Tax (GST) treatment of electric three-wheeler vehicles (e-rickshaws) supplied in Completely Knocked Down (CKD) condition, ruling that the supplies can be classified as finished vehicles and taxed at the concessional 5% GST rate, provided they meet the prescribed “essential character” test….

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

5% GST On CKD E-Rickshaw Kits If ‘Essential Character’ Test Is Met: West Bengal AAR

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