Tax classification for electrically operated vehicles revises rate schedules, adds chargers and e bicycles, and reassigns related entries. The notification inserts Schedule I entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (including two and three wheelers and e bicycles, defined as vehicles run solely on electrical energy from an external source or batteries), omits a specified Schedule II entry, and amends Schedule III to exclude chargers or charging stations from an entry that includes inductors; the amendments take effect as of the notification's commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax classification for electrically operated vehicles revises rate schedules, adds chargers and e bicycles, and reassigns related entries.
The notification inserts Schedule I entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (including two and three wheelers and e bicycles, defined as vehicles run solely on electrical energy from an external source or batteries), omits a specified Schedule II entry, and amends Schedule III to exclude chargers or charging stations from an entry that includes inductors; the amendments take effect as of the notification's commencement date.
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