Amendment in the Government of Punjab, Department of Excise and Taxation, S.O. 16 / P.A.5/2017/S.9/2017, dated the 30th June, 2017. - S.O.095/P.A.5/2017/Ss.9 and 15/Amd./2019 - Punjab SGST
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Tax classification for electrically operated vehicles: chargers and e-vehicles reclassified, altering their GST schedule treatment. Amendment reinserts a new entry for Charger or charging station for Electrically operated vehicles and adds Electrically operated vehicles (defined to include two and three wheelers and E bicycles run solely on electrical energy) into the lower-rate schedule, omits a listed item from the intermediate-rate schedule, and amends the higher-rate schedule to exclude chargers or charging stations from a prior entry, with the changes given retrospective effect to the stated operative 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.
Tax classification for electrically operated vehicles: chargers and e-vehicles reclassified, altering their GST schedule treatment.
Amendment reinserts a new entry for Charger or charging station for Electrically operated vehicles and adds Electrically operated vehicles (defined to include two and three wheelers and E bicycles run solely on electrical energy) into the lower-rate schedule, omits a listed item from the intermediate-rate schedule, and amends the higher-rate schedule to exclude chargers or charging stations from a prior entry, with the changes given retrospective effect to the stated operative date.
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