Supply of electrically operated passenger vehicles to local authorities added to Bihar SGST rate notification as regulatory amendment. The notification amends the State Tax (Rate) table at serial number 22 by inserting clause (aa) in column (3), providing that supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers is covered by the entry, and defines 'Electrically operated vehicle' as a Chapter 87 vehicle under the Customs Tariff Act, 1975 run solely on electrical energy from an external source or batteries. The amendment takes effect from 1 August 2019.
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Provisions expressly mentioned in the judgment/order text.
Supply of electrically operated passenger vehicles to local authorities added to Bihar SGST rate notification as regulatory amendment.
The notification amends the State Tax (Rate) table at serial number 22 by inserting clause (aa) in column (3), providing that supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers is covered by the entry, and defines "Electrically operated vehicle" as a Chapter 87 vehicle under the Customs Tariff Act, 1975 run solely on electrical energy from an external source or batteries. The amendment takes effect from 1 August 2019.
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