Electrically operated vehicle supply to local authorities defined and newly included as a specified entry under state GST rates. Insertion of clause (aa) in the Table at serial number 22 providing that supply to a local authority of an 'electrically operated vehicle' meant to carry more than twelve passengers is a specified entry; 'Electrically operated vehicles' are defined as Chapter 87 vehicles run solely on electrical energy from an external source or onboard batteries. The amendment to Notification No. 12/2017-State Tax (Rate) takes effect from 1st August 2019.
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.
Electrically operated vehicle supply to local authorities defined and newly included as a specified entry under state GST rates.
Insertion of clause (aa) in the Table at serial number 22 providing that supply to a local authority of an "electrically operated vehicle" meant to carry more than twelve passengers is a specified entry; "Electrically operated vehicles" are defined as Chapter 87 vehicles run solely on electrical energy from an external source or onboard batteries. The amendment to Notification No. 12/2017-State Tax (Rate) takes effect from 1st August 2019.
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