Tax classification of electrically operated vehicles updated to add chargers, define EVs, and adjust SGST schedules. The notification amends Mizoram SGST schedules to: insert a specific entry for chargers or charging stations for electrically operated vehicles; insert a defined entry for electrically operated vehicles (including two and three wheelers and E bicycles) into the lower rate schedule; omit a specified serial entry from the mid rate schedule; and amend a higher rate schedule entry to exclude chargers or charging stations from an item covering inductors, thereby reallocating these goods among state tax rate schedules.
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Provisions expressly mentioned in the judgment/order text.
Tax classification of electrically operated vehicles updated to add chargers, define EVs, and adjust SGST schedules.
The notification amends Mizoram SGST schedules to: insert a specific entry for chargers or charging stations for electrically operated vehicles; insert a defined entry for electrically operated vehicles (including two and three wheelers and E bicycles) into the lower rate schedule; omit a specified serial entry from the mid rate schedule; and amend a higher rate schedule entry to exclude chargers or charging stations from an item covering inductors, thereby reallocating these goods among state tax rate schedules.
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