Amendments in the Notification of the Government of Himachal Pradesh, No.1/2017-State Tax (Rate), dated the 30th June, 2017. - 12/2019-State Tax (Rate) - Himachal Pradesh SGST
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Tax classification of electrically operated vehicles and chargers updated, inserting charger entries and reclassifying certain goods under GST. The notification inserts a new entry for chargers or charging stations for electrically operated vehicles into the lower-rate schedule and adds a defined entry covering electrically operated vehicles (including two and three wheelers and E bicycles). It omits a specified entry from the mid-rate schedule and amends a higher-rate entry by inserting exclusionary language to exclude chargers or charging stations from that entry, effecting reclassification across schedules.
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.
Tax classification of electrically operated vehicles and chargers updated, inserting charger entries and reclassifying certain goods under GST.
The notification inserts a new entry for chargers or charging stations for electrically operated vehicles into the lower-rate schedule and adds a defined entry covering electrically operated vehicles (including two and three wheelers and E bicycles). It omits a specified entry from the mid-rate schedule and amends a higher-rate entry by inserting exclusionary language to exclude chargers or charging stations from that entry, effecting reclassification across schedules.
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