UNION TERRITORY TAX (RATE) NTF NO. 12/2019 DATE 31/07/2019
Which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.
G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Union territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 710(E), dated the 28thJune, 2017, namely:-
In the said notification, -
(a) in Schedule I -2.5%,-
(i) after serial number234Aand the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
|
“234B |
8504 |
Charger or charging station for Electrically operated vehicles”; |
(ii) after serial number242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
|
“242A |
87 |
Electrically operated vehicles, including two and three wheeled electric vehicles.
Explanation.-For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E-bicycles.”; |
(b) in Schedule II -6%, serial number206 and the entries relating thereto shall be omitted;
(c) in Schedule III -9%,against serial number 375, in the entry in column (3), after the word “inductors”, the words “, other than Charger or charging station for Electrically operated vehicles” shall be inserted.
2.This notification shall come into force on the 1stAugust, 2019.
[F.No.354/47/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No.1/2017-Union territory Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 710(E), dated the 28th June, 2017 and last amended by Notification No. 24/2018-Union territory Tax (Rate)dated the 31stDecember, 2018 published in the Gazette of India, Extraordinary, Part II, Section3, Sub-section (i) videnumber G.S.R 1267(E), dated the 31stDecember, 2018.
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