Appellate Authority for Advance Ruling, West Bengal2 July 2026

Navya Electric Vehicle (P.) Ltd., In re

For revenue

APPEAL CASE NO. 01/WBAAAR/APPEAL/2026-27

The ruling in brief

CKD/SKD supplies of e-rickshaw components could qualify for classification as complete electrically operated vehicles under Rule 2(a) of General Rules for Interpretation only where all essential components were supplied together as an identifiable kit and contemporaneous records consistently established CKD/SKD supply; absent such evidence, goods were classifiable as parts

Provisions considered

CGST S.9

Section 9 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 2(a) of General Rules for Interpretation of First Schedule to Customs Tariff Act, 1975 - Rule 126 of Central Motor Vehicles Rules, 1989

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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CGST S.9

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Navya Electric Vehicle (P.) Ltd., In re

The ruling in brief

Provisions considered

Navya Electric Vehicle (P.) Ltd., In re

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Om Jai Balajee Construction (P.) Ltd., In re

Sri Parameshwara Bricks v. State Tax Officer

Indian Wire Products Company, In re

Om Jai Balajee Construction (P.) Ltd., In re