Mizoram Amends GST Rates: 2.5% Tax for EV Chargers, Removes 6% and Adjusts 9% Rates Effective August 2019.
The Government of Mizoram issued Notification No. 12/2019-State Tax (Rate) amending the previous Notification No. 1/2017-State Tax (Rate) under the Mizoram Goods and Services Tax Act, 2017. Effective from August 1, 2019, the amendments include additions to Schedule I with a 2.5% tax rate for chargers or charging stations for electric vehicles and electrically operated vehicles, including two and three-wheeled electric vehicles. Schedule II omits serial number 206 with a 6% tax rate, and Schedule III amends serial number 375 to exclude chargers or charging stations for electric vehicles from the 9% tax rate.