Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No.S.O.37/P.A.5/2017/S.11/2017, dated the 30th June, 2017. - S.O.096/P.A.5/2017/S.11/Amd./2019 - Punjab SGST
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Electrically operated vehicles: amendment permits supply of multi-passenger electric vehicles to local authorities under Punjab GST. The notification inserts clause (aa) at serial 22 to cover supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, defining electrically operated vehicles as road vehicles under the Customs Tariff run solely on electrical energy from an external source or on-board batteries, with the amendment effective from the stated commencement date in 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 vehicles: amendment permits supply of multi-passenger electric vehicles to local authorities under Punjab GST.
The notification inserts clause (aa) at serial 22 to cover supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, defining electrically operated vehicles as road vehicles under the Customs Tariff run solely on electrical energy from an external source or on-board batteries, with the amendment effective from the stated commencement date in August, 2019.
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