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of <h1>Assam Exempts Local Authorities from GST on Hiring Electric Buses; Amendment Effective August 1, 2019, under Notification 12 FTX.56/2017/25.</h1> The Government of Assam has amended Notification No. 12 FTX.56/2017/25 to exempt the hiring of electric buses by local authorities from GST. The amendment, effective from August 1, 2019, modifies the original notification by inserting a new clause '(aa)' under serial number 22. This clause specifies that electrically operated vehicles designed to carry more than twelve passengers are included in the exemption. These vehicles must fall under Chapter 87 of the Customs Tariff Act, 1975, and be powered solely by electrical energy from an external source or batteries. The amendment was issued by the Governor of Assam as per the Assam Goods and Services Tax Act, 2017.
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