Case of Navya Electric Vehicles Private Limited, AAR West Bengal Ruling Dated 16th January 2026. AAR held that the supply of a complete set of components of an electric three-wheeler vehicle (e-rickshaw) in a Completely Knocked Down (CKD) form, should be classified as the finished vehicle itself, if it includes motor and any three of the other four major components (other than motor) viz. transmissions, axles, chassis and controller in proportionate number for the assembly of the finished vehicle. GST is applicable at 5% under HSN code 87038040 and serial 441 of Schedule I of Notification 11/2017. It should be classified as a set of parts if the supply does not include either motor or any two of the other four major components. In that case, the supply will be regarded as that of components of e-rickshaw and is taxed at 18%.