GST rate change for Electric Vehicles and chargers establishes distinct tax classification and defined scope for electrically operated vehicles.
Nagaland amends its GST schedules to create distinct entries for chargers or charging stations for electrically operated vehicles and for electrically operated vehicles (including e-bicycles), providing a statutory definition for electrically operated vehicles as those run solely on electrical energy from external sources or onboard batteries; it also omits a specified intermediate schedule entry and excludes chargers from a listed item description, with the changes taking effect on the stated commencement date.

GST exemption for electric buses to local authorities clarifies tax treatment and links relief to tariff classification.
The notification inserts a clause exempting from GST the supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, defining "Electrically operated vehicle" as a Chapter 87 vehicle run solely on electrical energy from an external source or onboard batteries; the amendment is made under section 11(1) of the Nagaland Goods and Services Tax Act on the Council's recommendation and has a specified commencement date.

Electrically operated vehicle supply to local authorities added to GST entry, including defined battery only vehicles, effective August.
The notification amends the GST entry at serial number 22 by inserting clause (aa) to cover the supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers, and defines "Electrically operated vehicle" as a Chapter 87 road vehicle run solely on electrical energy from an external source or on board batteries. The amendment clarifies the scope of the entry and is effective from 1st August, 2019.

Electrically operated vehicles tax classification adjusted to include chargers and bicycles and reassign certain goods between SGST schedules.
The notification inserts a new SGST entry for chargers or charging stations for electrically operated vehicles and a separate entry for electrically operated vehicles (including two- and three-wheeled vehicles and bicycles run solely on electrical energy), omits an existing intermediate-schedule entry, and amends another schedule to exclude chargers or charging stations from a listed item, thereby reallocating classification of these goods across SGST schedules.

Extension of due date for GST composition return filing: deadline for furnishing CMP returns extended for the specified quarter.
Extension of the filing deadline for Form GST CMP-08 is effected by substituting the proviso date in paragraph 2 of the principal notification issued on 25 April 2019 under section 148 of the Tripura SGST Act, moving the last date for furnishing Form GST CMP-08 for the April-June 2019 quarter to the later specified date.

GST exemption for electric passenger vehicles: hiring of electric buses by local authorities exempted from state tax.
The amendment inserts clause (aa) to exempt supply by way of hiring to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, defining such vehicles as those in Chapter 87 of the Customs Tariff Act, 1975 run solely on electrical energy from an external source or onboard batteries; the change takes effect from 1 August 2019.

GST rate amendments reclassify chargers and electrically operated vehicles into a lower tax bracket and modify related schedule entries.
The notification amends the state GST rate schedules by inserting chargers or charging stations and electrically operated vehicles into the lower rate Schedule, omitting a specified entry from the middle rate Schedule, and excluding chargers or charging stations from a listed higher rate entry described as inductors, effecting reclassification and rate treatment changes under the state tax notification.

Electrically operated vehicle supply to local authorities added to state GST rate notification, altering tax treatment.
The notification amends the Meghalaya SGST rate schedule by inserting clause (aa) to provide that supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers is included in the Table against serial number 22, and defines "Electrically operated vehicle" as a Chapter 87 vehicle run solely on electrical energy from an external source or batteries. The amendment is made under section 11(1) of the Meghalaya GST Act, 2017 and takes effect from the 1st of August, 2019.

Preferential tax classification for electrically operated vehicles and chargers introduced, altering GST schedule entries and exclusions.
The notification inserts 2.5% schedule entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (including E-bicycles, defined as vehicles run solely on electrical energy from an external source or batteries), omits a serial entry from the 6% schedule, and amends the 9% schedule entry for inductors to exclude chargers or charging stations for electrically operated vehicles; effective 1st August, 2019.

Tariff value fixation updates set new reference values for edible oils, brass scrap, poppy seeds, areca nut, gold and silver.
The Central Board of Indirect Taxes & Customs, invoking its Customs Act authority, substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.) to fix tariff values: US$ per metric tonne for specified edible oils, brass scrap, poppy seeds and areca nuts, and per unit reference values for specified forms of gold and silver, integrating these values into the existing non tariff import valuation framework.

Electrically operated vehicle supply to local authorities: clarifies inclusion for vehicles designed to carry more than twelve passengers, effective August.
Amendment inserts clause (aa) at serial number 22 to cover supply to a local authority of an Electrically operated vehicle meant to carry more than twelve passengers. It defines "Electrically operated vehicle" as a Chapter 87 road vehicle run solely on electrical energy from an external source or onboard batteries. The amendment is effective from 1st August, 2019.

GST rate adjustment: reclassification of electric vehicles and separate concessional treatment for chargers, effective from the notified date.
State GST amendment reclassifies electrically operated vehicles-including e-bicycles-with a defined meaning and inserts a concessional entry for chargers or charging stations, omits a prior higher-rate entry, and adds an exclusion carving chargers out of a higher-rate provision, thereby separating tax treatment of vehicles from charging equipment; the changes take effect on the commencement date stated in the notification.

Extension of CMP-08 filing deadline: deadline moved to end of August by amendment under West Bengal GST notification.
The Governor of West Bengal, under the West Bengal Goods and Services Tax Act, 2017, amends Notification No. 680-F.T. [21/2019-State Tax] to extend the last date for furnishing FORM GST CMP-08 for the quarter April-June 2019 by substituting the previously prescribed filing date with a later date in the proviso to paragraph 2 of that notification.

Due date for composition scheme payment statement fixed to end of July for the April-June quarter under state GST.
The notification inserts a proviso to paragraph 2 of Notification No. 21/2019 specifying that the due date for furnishing the statement containing details of payment of self assessed tax in FORM GST CMP 08 for the quarter April-June 2019, or part thereof, shall be the 31st day of July, 2019.

Electronic ticketing as deemed tax invoice enables multiplex film admissions to be treated as tax invoices under GST rules.
Amendments to the Mizoram GST Rules introduce procedural changes: rule 12 inserts "deduct or" and reference to section 51 for registration applicants; rule 46 proviso excludes multiplex film admission suppliers from a proviso; rule 54 deems electronic tickets for multiplex film admission to be tax invoices, optional for non multiplex suppliers; new rule 83B prescribes electronic surrender of GST practitioner enrolment via FORM GST PCT 06 and cancellation by FORM GST PCT 07; rule 138E additions allow unblocking applications via FORM GST EWB 05 and orders in FORM GST EWB 06; various forms and Statement 5B in refund forms are revised.

Electrically operated vehicle supply to local authorities: notification adds large-passenger electric vehicle category, defines term, effective immediately.
Amends the Odisha GST notification by inserting clause (aa) at serial number 22 to cover supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers, and defines "Electrically operated vehicles" as vehicles under Chapter 87 of the Customs Tariff Act, 1975 run solely on electrical energy; the amendment takes effect from 1st August, 2019.

GST rate change for electric vehicles and chargers alters classification and applies prospectively.
The notification amends State GST schedules to insert concessional entries for charger or charging station for electrically operated vehicles and for electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles), defines electrically operated vehicles as run solely on electrical energy from external source or onboard batteries, omits a specified Schedule II entry, and excludes chargers or charging stations for electrically operated vehicles from an existing Schedule III entry; the amendments are given a prospective commencement.

Date extension under GST notification: deadline moved to a later month to allow additional compliance time.
Amendment substitutes the deadline in the proviso to paragraph 2 of notification No.13/2019-State Tax, replacing the earlier prescribed date with a later date to extend the compliance timeframe under the Arunachal Pradesh Goods and Services Tax Act, 2017, effected by the State Government under Section 148 and issued by the Secretary, Tax, Excise & Narcotics.

Electrically operated vehicle supply to local authorities defined and newly included as a specified entry under state GST rates.
Insertion of clause (aa) in the Table at serial number 22 providing that supply to a local authority of an "electrically operated vehicle" meant to carry more than twelve passengers is a specified entry; "Electrically operated vehicles" are defined as Chapter 87 vehicles run solely on electrical energy from an external source or onboard batteries. The amendment to Notification No. 12/2017-State Tax (Rate) takes effect from 1st August 2019.

Exemption for electrically operated vehicle hiring to local authorities expands GST notification scope for such supplies.
Inserts an exemption for hiring of an electrically operated vehicle meant to carry more than twelve passengers to a local authority, defining such vehicles as road vehicles classified under the Customs Tariff that run solely on electrical energy from an external source or on-board batteries; effected by amendment to the existing state GST rate notification and operative from a specified date.