Which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. - 12/2019 No. FD 48 CSL 2017 - Karnataka SGST
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GST reduction for electric vehicles and chargers reclassifies them into a lower tax bracket, clarifying exclusions. Amendment inserts tariff entries classifying Electrically operated vehicles (including E-bicycles) and charger or charging station for Electrically operated vehicles into a lower-rated GST schedule, omits a specified entry from a mid-rated schedule, and adds an exclusion in a higher-rated schedule to exclude chargers or charging stations, with the changes taking effect from the notification's effective date.
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 reduction for electric vehicles and chargers reclassifies them into a lower tax bracket, clarifying exclusions.
Amendment inserts tariff entries classifying Electrically operated vehicles (including E-bicycles) and charger or charging station for Electrically operated vehicles into a lower-rated GST schedule, omits a specified entry from a mid-rated schedule, and adds an exclusion in a higher-rated schedule to exclude chargers or charging stations, with the changes taking effect from the notification's effective date.
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