Electrically operated vehicle supplies to local authorities added for concessional GST treatment, applied retrospectively to earlier period. Inserts a new clause adding supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers into the Table at serial 22, column (3), after clause (a), and defines Electrically operated vehicle as a road vehicle in the relevant Customs Tariff Chapter run solely on electrical energy from an external source or on batteries; the amendment is deemed to have come into force on 1 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 supplies to local authorities added for concessional GST treatment, applied retrospectively to earlier period.
Inserts a new clause adding supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers into the Table at serial 22, column (3), after clause (a), and defines Electrically operated vehicle as a road vehicle in the relevant Customs Tariff Chapter run solely on electrical energy from an external source or on batteries; the amendment is deemed to have come into force on 1 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 
