GST rate amendment: Electrically operated vehicles and chargers newly included in reduced tax schedules altering taxable classifications. Amendment inserts entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (defined to include e-bicycles) into the reduced rate schedule, omits a specified entry from the intermediate rate schedule, and amends a higher-rate entry to exclude chargers or charging stations for electrically operated vehicles, thereby reclassifying those goods and altering applicable GST schedule treatment effective on the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment: Electrically operated vehicles and chargers newly included in reduced tax schedules altering taxable classifications.
Amendment inserts entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (defined to include e-bicycles) into the reduced rate schedule, omits a specified entry from the intermediate rate schedule, and amends a higher-rate entry to exclude chargers or charging stations for electrically operated vehicles, thereby reclassifying those goods and altering applicable GST schedule treatment effective on the stated commencement date.
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