GST amendment adds supply of electric passenger vehicles to local authority concessional entry, expanding notification coverage. An amendment inserts clause (aa) into the State GST notification, treating supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers as covered by the notified entry; the clause defines 'Electrically operated vehicle' as vehicles under Chapter 87 of the First Schedule to the Customs Tariff Act that run solely on electrical energy from an external source or onboard batteries.
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.
GST amendment adds supply of electric passenger vehicles to local authority concessional entry, expanding notification coverage.
An amendment inserts clause (aa) into the State GST notification, treating supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers as covered by the notified entry; the clause defines "Electrically operated vehicle" as vehicles under Chapter 87 of the First Schedule to the Customs Tariff Act that run solely on electrical energy from an external source or onboard batteries.
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