GST classification for electrically operated vehicles amended; chargers reclassified and certain items removed from other tax slabs. The notification amends State GST schedules by adding electrically operated vehicles (including e-bicycles) and chargers/charging stations to the lower-rate list, omitting a specified entry from the mid-rate list, and inserting an exclusion in the higher-rate list so chargers or charging stations are not covered by a particular higher-rate entry; these changes take effect from the notification's commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST classification for electrically operated vehicles amended; chargers reclassified and certain items removed from other tax slabs.
The notification amends State GST schedules by adding electrically operated vehicles (including e-bicycles) and chargers/charging stations to the lower-rate list, omitting a specified entry from the mid-rate list, and inserting an exclusion in the higher-rate list so chargers or charging stations are not covered by a particular higher-rate entry; these changes take effect from the notification's commencement date.
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