Tyres of E-Rickshaw aren’t tyres of powered cycle rickshaw; classified as ‘Inner tubes of rubber’: AAR

CGST : E-rickshaw and powered cycle rickshaw are not one and same but two different items. Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and, hence, they are required to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract 28 percent GST as on date

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000181643/tyres-of-e-rickshaw-aren’t-tyres-of-powered-cycle-rickshaw-classified-as-‘inner-tubes-of-rubber’-aar.aspx