Amendments in the Notification of the Government of Himachal Pradesh, No.12/2017- State Tax (Rate), dated the 30th June, 2017. - 13/2019-State Tax (Rate) - Himachal Pradesh SGST
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Supply to local authority of electrically operated vehicles included under amended State Tax (Rate) notification with defined vehicle scope. The notification amends the State Tax (Rate) Table by inserting clause (aa) to cover supplies 'to a local authority' of an electrically operated vehicle meant to carry more than twelve passengers, and defines 'Electrically operated vehicle' as a Chapter 87 road vehicle run solely on electrical energy from an external source or on-board batteries; the amendment is effective from the stated commencement date.
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Provisions expressly mentioned in the judgment/order text.
Supply to local authority of electrically operated vehicles included under amended State Tax (Rate) notification with defined vehicle scope.
The notification amends the State Tax (Rate) Table by inserting clause (aa) to cover supplies "to a local authority" of an electrically operated vehicle meant to carry more than twelve passengers, and defines "Electrically operated vehicle" as a Chapter 87 road vehicle run solely on electrical energy from an external source or on-board batteries; the amendment is effective from the stated commencement date.
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