Electrically operated vehicles tax classification adjusted to include chargers and bicycles and reassign certain goods between SGST schedules. The notification inserts a new SGST entry for chargers or charging stations for electrically operated vehicles and a separate entry for electrically operated vehicles (including two- and three-wheeled vehicles and bicycles run solely on electrical energy), omits an existing intermediate-schedule entry, and amends another schedule to exclude chargers or charging stations from a listed item, thereby reallocating classification of these goods across SGST schedules.
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Provisions expressly mentioned in the judgment/order text.
Electrically operated vehicles tax classification adjusted to include chargers and bicycles and reassign certain goods between SGST schedules.
The notification inserts a new SGST entry for chargers or charging stations for electrically operated vehicles and a separate entry for electrically operated vehicles (including two- and three-wheeled vehicles and bicycles run solely on electrical energy), omits an existing intermediate-schedule entry, and amends another schedule to exclude chargers or charging stations from a listed item, thereby reallocating classification of these goods across SGST schedules.
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