UNION TERRITORY TAX (RATE) NTF NO. 13/2019 DATE 31/07/2019
Which seeks to exempt the hiring of Electric buses by local authorities from GST.
G.S.R. (E). - In exercise of the powers conferred by sub-section (1) of section 8of the Union Territory Goods and Services Tax Act, 2017 (14of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendmentsin the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.12/2017-Union TerritoryTax (Rate), dated the 28thJune, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 703(E),dated the 28thJune, 2017, namely:-
In the said notification, in the Table, againstserial number 22, inthe entries in column (3), after clause (a), the following clause shall beinserted, namely: -
|
(3) |
‘(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers;or
Explanation.-For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which isrun solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.’. |
2.This notification shall come into force with effect from the 1stof August, 2019.
[F. No.354/47/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, videnotification No. 12/2017 -Union TerritoryTax (Rate), dated the 28thJune, 2017, videnumber G.S.R. 703(E), dated the 28thJune, 2017and was last amended by notification No.4/2019-Union TerritoryTax (Rate), dated the 29th March 2019 vide number G.S.R. 263(E),dated the 29th March 2019.
Presented by eximkey.com