Electrically operated vehicle supply to local authorities added to state GST rate schedule, altering taxable treatment. Amendment inserts after clause (a) in the Table against serial number 22, column (3), the clause: (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; with an explanation defining 'Electrically operated vehicles' as road vehicles under the Customs Tariff run solely on electrical energy from an external source or onboard batteries. The amendment modifies Notification No. 12/2017-State Tax (Rate) and includes a commencement provision.
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Electrically operated vehicle supply to local authorities added to state GST rate schedule, altering taxable treatment.
Amendment inserts after clause (a) in the Table against serial number 22, column (3), the clause: (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; with an explanation defining "Electrically operated vehicles" as road vehicles under the Customs Tariff run solely on electrical energy from an external source or onboard batteries. The amendment modifies Notification No. 12/2017-State Tax (Rate) and includes a commencement provision.
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