Electrically operated vehicle supply to local authorities added to GST entry, including defined battery only vehicles, effective August. The notification amends the GST entry at serial number 22 by inserting clause (aa) to cover the supply 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 clarifies the scope of the entry and is effective 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 vehicle supply to local authorities added to GST entry, including defined battery only vehicles, effective August.
The notification amends the GST entry at serial number 22 by inserting clause (aa) to cover the supply 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 clarifies the scope of the entry and is effective from 1st August, 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
