Electrically operated vehicles: inclusion of vehicles seating more than twelve for supply to local authorities under amended GST notification. Amendment inserts clause (aa) to the Table against serial number 22 to cover supplies to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, and defines electrically operated vehicles as road vehicles under the Customs Tariff First Schedule, Chapter 87, run solely on electrical energy from an external source or from on-board batteries; the amendment takes effect from 1st August, 2019.
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.
Electrically operated vehicles: inclusion of vehicles seating more than twelve for supply to local authorities under amended GST notification.
Amendment inserts clause (aa) to the Table against serial number 22 to cover supplies to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, and defines electrically operated vehicles as road vehicles under the Customs Tariff First Schedule, Chapter 87, run solely on electrical energy from an external source or from on-board batteries; the amendment takes effect from 1st August, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.