GST rate change for electric vehicles and chargers alters classification and applies prospectively. The notification amends State GST schedules to insert concessional entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles), defines electrically operated vehicles as run solely on electrical energy from external source or onboard batteries, omits a specified Schedule II entry, and excludes chargers or charging stations for electrically operated vehicles from an existing Schedule III entry; the amendments are given a prospective commencement.
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 change for electric vehicles and chargers alters classification and applies prospectively.
The notification amends State GST schedules to insert concessional entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles), defines electrically operated vehicles as run solely on electrical energy from external source or onboard batteries, omits a specified Schedule II entry, and excludes chargers or charging stations for electrically operated vehicles from an existing Schedule III entry; the amendments are given a prospective commencement.
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