GST rate amendment: reclassification of electrically operated vehicles and chargers alters applicable tax schedules and exclusions. The State GST rate schedule is amended to add chargers or charging stations and electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles) into a lower rate classification with a defined meaning; a specified entry is omitted from the mid-rate schedule; and the inductors entry in the higher mid-rate schedule is amended to exclude chargers or charging stations for electrically operated vehicles, effective from the stated commencement 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.
GST rate amendment: reclassification of electrically operated vehicles and chargers alters applicable tax schedules and exclusions.
The State GST rate schedule is amended to add chargers or charging stations and electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles) into a lower rate classification with a defined meaning; a specified entry is omitted from the mid-rate schedule; and the inductors entry in the higher mid-rate schedule is amended to exclude chargers or charging stations for electrically operated vehicles, effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.