GST rate adjustment: reclassification of electric vehicles and separate concessional treatment for chargers, effective from the notified date. State GST amendment reclassifies electrically operated vehicles-including e-bicycles-with a defined meaning and inserts a concessional entry for chargers or charging stations, omits a prior higher-rate entry, and adds an exclusion carving chargers out of a higher-rate provision, thereby separating tax treatment of vehicles from charging equipment; the changes take effect on the commencement date stated in the notification.
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 rate adjustment: reclassification of electric vehicles and separate concessional treatment for chargers, effective from the notified date.
State GST amendment reclassifies electrically operated vehicles-including e-bicycles-with a defined meaning and inserts a concessional entry for chargers or charging stations, omits a prior higher-rate entry, and adds an exclusion carving chargers out of a higher-rate provision, thereby separating tax treatment of vehicles from charging equipment; the changes take effect on the commencement date stated in the notification.
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