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        Case ID :
        GST - States

        Seeks to amend notification No 1136-F.T. dated 28.06.2017 to exempt supply of services of hiring of certain electrically operated vehicle to a local authority. - 13/2019-State Tax (Rate) - 1311-F.T. - West Bengal SGST

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        Exemption for electrically operated vehicle hiring to local authorities expands GST notification scope for such supplies. Inserts an exemption for hiring of an electrically operated vehicle meant to carry more than twelve passengers to a local authority, defining such vehicles as road vehicles classified under the Customs Tariff that run solely on electrical energy from an external source or on-board batteries; effected by amendment to the existing state GST rate notification and operative from a specified 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.

        <h1>Exemption for electrically operated vehicle hiring to local authorities expands GST notification scope for such supplies.</h1> Inserts an exemption for hiring of an electrically operated vehicle meant to carry more than twelve passengers to a local authority, defining such vehicles as road vehicles classified under the Customs Tariff that run solely on electrical energy from an external source or on-board batteries; effected by amendment to the existing state GST rate notification and operative from a specified date.

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