Exemption of electrically operated passenger vehicles: GST rate relief extended for supplies to local authorities of high-capacity vehicles.
Inserts clause (aa) creating a state tax exemption for supplies to a local authority of electrically operated vehicles designed to carry more than twelve passengers, defining such vehicles as road vehicles under the Customs Tariff that run solely on electrical energy from an external source or from one or more electrical batteries; the amendment is effective from the first day of August, 2019.

Supply to local authority of electrically operated passenger vehicles added to state tax rate schedule, effective in August.
The notification inserts clause (aa) at serial number 22 specifying supply "to a local authority, an electrically operated vehicle meant to carry more than twelve passengers", and explains that "electrically operated vehicles" are Chapter 87 road vehicles run solely on electrical energy from an external source or batteries.

Electrically operated vehicle classification broadened for high capacity supplies to local authorities, altering state GST rate treatment.
The State amended its GST rate notification to add a specific entry treating supply of an Electrically operated vehicle to a local authority, where the vehicle carries more than twelve passengers, as a distinct table entry; Electrically operated vehicle is defined by reference to road vehicle classification in the customs schedule and by operation solely on electrical energy from external sources or onboard batteries, with the amendment effective from the notified commencement date.

Electrically operated vehicle supply to local authorities added to state GST rate schedule, altering taxable treatment.
Amendment inserts after clause (a) in the Table against serial number 22, column (3), the clause: (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; with an explanation defining "Electrically operated vehicles" as road vehicles under the Customs Tariff run solely on electrical energy from an external source or onboard batteries. The amendment modifies Notification No. 12/2017-State Tax (Rate) and includes a commencement provision.

GST exemption for electric passenger buses hired by local authorities relieves those hires from tax liability.
The notification exempts the supply to a local authority of electrically operated vehicles meant to carry more than twelve passengers, defining such vehicles as those under Chapter 87 of the Customs Tariff operated solely by electrical energy from an external source or onboard batteries, and amends the state GST notification to give effect to that exemption.

Electrically operated vehicle supply to local authorities added to UTGST rate schedule, altering GST treatment for such passenger buses.
The Union Territory Tax (Rate) notification is amended by inserting clause (aa) at serial number 22 to treat supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers under the UTGST rate framework; the instrument also defines "Electrically operated vehicle" as a Chapter 87 road vehicle run solely on electrical energy from an external source or onboard batteries, and takes effect from the date specified in the notification.

Electrically operated vehicle supply to local authorities added to CGST rate table, altering tax treatment under the amended notification.
Amendment adds a clause inserting supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers into the CGST rate table, and defines "Electrically operated vehicle" as a road vehicle classified under the Customs Tariff that is run solely on electrical energy from an external source or batteries.

Exemption for electric buses: IGST removed on hiring electrically operated passenger vehicles supplied to local authorities.
The notification amends the IGST rate schedule by inserting clause (aa) to extend exemption to a local authority for an Electrically operated vehicle meant to carry more than twelve passengers, defining such vehicle as one under Chapter 87 of the Customs Tariff Act run solely on electrical energy from an external source or from one or more electrical batteries.

GST classification for electrically operated vehicles amended; chargers reclassified and certain items removed from other tax slabs.
The notification amends State GST schedules by adding electrically operated vehicles (including e-bicycles) and chargers/charging stations to the lower-rate list, omitting a specified entry from the mid-rate list, and inserting an exclusion in the higher-rate list so chargers or charging stations are not covered by a particular higher-rate entry; these changes take effect from the notification's commencement date.

GST rate on electrically operated vehicles reduced; chargers classified separately and related tariff entries amended.
Amends West Bengal GST notification No.1125-F.T. to add chargers or charging stations for electrically operated vehicles under Schedule I (2.5%) and to add a separate Schedule I entry for electrically operated vehicles (including E-bicycles). It omits serial number 206 from Schedule II (6%) and amends Schedule III (9%) to exclude chargers or charging stations from the serial number 375 entry. The notification is effective 1 August 2019.

Tax rate reduction for electric vehicle chargers creates lower GST classification for chargers and electrically operated vehicles.
The notification amends State GST rate schedules to insert a concessional classification for Charger or charging station for Electrically operated vehicles and a distinct entry for Electrically operated vehicles (including two and three wheelers and E bicycles), removes a specified entry from the intermediate rate schedule, and excludes chargers or charging stations from a higher rate entry, thereby altering the GST treatment through schedule insertions and omission.

GST rate changes: Electric vehicle components and chargers reclassified, altering applicable state tax schedules and rates.
The Tripura SGST notification amends state tax schedules to insert chargers or charging stations and to classify electrically operated vehicles (including three wheelers and E bicycles) within a lower rated schedule, omits a specified prior schedule entry, and revises an inductor entry to exclude chargers or charging stations; the changes invoke state GST provisions and specify their commencement date.

GST rate changes for electric vehicles and chargers alter classification and tax treatment effective from the notified date.
The notification inserts specific tariff entries for chargers/charging stations and for electrically operated vehicles (including e-bicycles) into the lower rate schedule, defines electrically operated vehicles as those run solely on external electrical energy or onboard batteries, omits a listed entry from the intermediate rate schedule, and amends a higher-rate entry to exclude chargers for electrically operated vehicles, thereby reallocating those items between rate schedules and altering their State GST treatment effective on the notified date.

GST rate amendment: reclassification of electrically operated vehicles and chargers alters applicable tax schedules and exclusions.
The State GST rate schedule is amended to add chargers or charging stations and electrically operated vehicles (including two- and three-wheeled vehicles and e-bicycles) into a lower rate classification with a defined meaning; a specified entry is omitted from the mid-rate schedule; and the inductors entry in the higher mid-rate schedule is amended to exclude chargers or charging stations for electrically operated vehicles, effective from the stated commencement date.

GST reduction for electric vehicles and chargers reclassifies them into a lower tax bracket, clarifying exclusions.
Amendment inserts tariff entries classifying Electrically operated vehicles (including E-bicycles) and charger or charging station for Electrically operated vehicles into a lower-rated GST schedule, omits a specified entry from a mid-rated schedule, and adds an exclusion in a higher-rated schedule to exclude chargers or charging stations, with the changes taking effect from the notification's effective date.

GST rate change for electric vehicles and chargers reclassifies and lowers tax treatment for EVs and charging infrastructure.
The notification inserts new UTGST schedule entries for Charger or charging station for Electrically operated vehicles and for Electrically operated vehicles, defined to include vehicles run solely on electrical energy or onboard batteries and including e-bicycles; it omits a specified Schedule II entry and excludes chargers from an existing Schedule III description, amending the principal UTGST rate notification, and comes into force on the stated commencement date.

GST reduction for electric vehicles and chargers narrows IGST classification and lowers tax burden on qualifying supplies.
The notification reduces the IGST rate for Electrically operated vehicles and for chargers or charging stations by inserting tariff entries for chargers and a defined entry for Electrically operated vehicles (including E-bicycles), omitting a prior Schedule II entry at the twelve percent rate, and amending an eighteen percent Schedule III entry to exclude chargers or charging stations for Electrically operated vehicles, with the amendments taking effect on the notification's commencement date.

GST rate reduction for electric vehicles and chargers creates lower-rate classifications and amends GST schedules, taking effect immediately.
The notification inserts a Schedule I entry for charger or charging station for Electrically operated vehicles and a Schedule I entry defining Electrically operated vehicles (including E-bicycles), omits a specified Schedule II entry, and amends Schedule III to exclude chargers or charging stations from the inductors entry, thereby reallocating these items into a lower-rate classification with the stated commencement date.

Kerala Flood Cess compliance: new rules impose notices, annual returns, summary assessment and recovery as land revenue.
Amendments expand levy coverage to supplies to registered persons not in furtherance of business, revise Form KFC A, and designate the Proper Officer under the Kerala State GST Act for enforcement under the Kerala Finance Act. The rules require electronic issuance of Form KFC AA to return defaulters, statutory timelines for filing and payment, and permit summary assessment with Form KFC AAA. Annual returns in Form KFC A are mandated, self assessment is deemed complete on annual filing, unpaid or short paid cess attracts interest and penalty equal to the cess, and cess recovery is treated as arrears of land revenue.

Extension of deadline for compliance under Tamil Nadu GST notification to the following month for the specified proviso.
Amendment under Section 148 substitutes the figures, letters and words of the proviso in paragraph 2 of Notification No. II(2)/CTR/619(b)/2019 (f-2)/2019, replacing the originally specified deadline with a later date, thereby altering the compliance timeline set by that notification.