GST exemption for electric passenger buses hired by local authorities relieves those hires from tax liability. The notification exempts the supply to a local authority of electrically operated vehicles meant to carry more than twelve passengers, defining such vehicles as those under Chapter 87 of the Customs Tariff operated solely by electrical energy from an external source or onboard batteries, and amends the state GST notification to give effect to that exemption.
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 exemption for electric passenger buses hired by local authorities relieves those hires from tax liability.
The notification exempts the supply to a local authority of electrically operated vehicles meant to carry more than twelve passengers, defining such vehicles as those under Chapter 87 of the Customs Tariff operated solely by electrical energy from an external source or onboard batteries, and amends the state GST notification to give effect to that exemption.
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