GST rate reclassification for electrically operated vehicles and chargers alters tax schedules and excludes chargers from higher rate. The notification inserts electrically operated vehicles (including two and three wheelers and e-bicycles) and chargers/charging stations for such vehicles into the lower-rate Schedule I; it omits the prior Schedule II entry; and it amends the Schedule III entry for inductors to exclude chargers and charging stations. The amendments are effective from 1 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.
GST rate reclassification for electrically operated vehicles and chargers alters tax schedules and excludes chargers from higher rate.
The notification inserts electrically operated vehicles (including two and three wheelers and e-bicycles) and chargers/charging stations for such vehicles into the lower-rate Schedule I; it omits the prior Schedule II entry; and it amends the Schedule III entry for inductors to exclude chargers and charging stations. The amendments are effective from 1 August 2019.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
