Exemption of electrically operated passenger vehicles: GST rate relief extended for supplies to local authorities of high-capacity vehicles. Inserts clause (aa) creating a state tax exemption for supplies to a local authority of electrically operated vehicles designed to carry more than twelve passengers, defining such vehicles as road vehicles under the Customs Tariff that run solely on electrical energy from an external source or from one or more electrical batteries; the amendment is effective from the first day of August, 2019.