Omission of GST entry for electrically operated vehicles effective from 1 August 2019 by IGST rate notification. Schedule 2 entry imposing GST on electrically operated vehicles was omitted by notification no. 12/2019 IGST (Rate) dated 31-7-2019, effective 1-8-2019, removing the Schedule 2 GST provision as it applied to electrically operated vehicles including two- and three-wheeled electric motor vehicles.
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.
Omission of GST entry for electrically operated vehicles effective from 1 August 2019 by IGST rate notification.
Schedule 2 entry imposing GST on electrically operated vehicles was omitted by notification no. 12/2019 IGST (Rate) dated 31-7-2019, effective 1-8-2019, removing the Schedule 2 GST provision as it applied to electrically operated vehicles including two- and three-wheeled electric motor vehicles.
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