Amendments in the Notification of the Government of Arunachal Pradesh, Department of Tax, Excise & Narcotics, No.1/2017-State Tax (Rate), dated the 28th June, 2017. - 12/2019-State Tax (Rate) - Arunachal Pradesh SGST
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GST rate changes for electric vehicles and chargers alter classification and tax treatment effective from the notified date. The notification inserts specific tariff entries for chargers/charging stations and for electrically operated vehicles (including e-bicycles) into the lower rate schedule, defines electrically operated vehicles as those run solely on external electrical energy or onboard batteries, omits a listed entry from the intermediate rate schedule, and amends a higher-rate entry to exclude chargers for electrically operated vehicles, thereby reallocating those items between rate schedules and altering their State GST treatment effective on the notified date.
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.
GST rate changes for electric vehicles and chargers alter classification and tax treatment effective from the notified date.
The notification inserts specific tariff entries for chargers/charging stations and for electrically operated vehicles (including e-bicycles) into the lower rate schedule, defines electrically operated vehicles as those run solely on external electrical energy or onboard batteries, omits a listed entry from the intermediate rate schedule, and amends a higher-rate entry to exclude chargers for electrically operated vehicles, thereby reallocating those items between rate schedules and altering their State GST treatment effective on the notified date.
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