E-rickshaw tyres to attract 28% GST, says Maharashtra AAR

Tyres used in e-rickshaws attract the peak goods and services tax (GST) rate of 28%, the Authority for Advanced Ruling (AAR) in Maharashtra said. The ruling dismissed the argument of the applicant, CEAT, that such tyres should be taxed at 5%, as is the case with tyres of ‘three-wheeled powered cycle rickshaw’. The applicant argued that the GST tariff schedule doesn’t specifically mention rates for…