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of <h1>Nagaland exempts GST on hiring electric buses by local authorities under Nagaland GST Act, 2017, effective August 1, 2019.</h1> The Government of Nagaland has issued a notification under the Nagaland Goods and Services Tax Act, 2017, to exempt the hiring of electric buses by local authorities from GST. This amendment, effective from August 1, 2019, modifies a previous notification by adding a clause that specifies the exemption applies to electrically operated vehicles designed to carry more than twelve passengers. These vehicles must fall under Chapter 87 of the First Schedule to the Customs Tariff Act, 1975, and operate solely on electrical energy from an external source or batteries.
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