Exemption for hire of electrically operated passenger vehicles to local authorities under state GST, effective immediately. The notification amends the Kerala State GST exemption to cover supply of service by way of giving on hire to a local authority an electrically operated vehicle meant to carry more than twelve passengers, defining such vehicles as Chapter 87 road vehicles that run solely on electrical energy, with the amendment effective from 1st August, 2019.
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.
Exemption for hire of electrically operated passenger vehicles to local authorities under state GST, effective immediately.
The notification amends the Kerala State GST exemption to cover supply of service by way of giving on hire to a local authority an electrically operated vehicle meant to carry more than twelve passengers, defining such vehicles as Chapter 87 road vehicles that run solely on electrical energy, with the amendment effective from 1st August, 2019.
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