GST on electrically operated vehicles: reduced rate applies; clarification addresses vehicles without fitted batteries and e-bicycles. GST applies to electrically operated vehicles in Schedule 1 at a reduced rate; the entry includes two and three wheeled vehicles and E bicycles. An electrically operated vehicle is one run solely on electrical energy from an external source or from one or more electrical batteries fitted to the vehicle. A circular provides clarification on the rate's applicability to electrically operated vehicles without any battery fitted.
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 on electrically operated vehicles: reduced rate applies; clarification addresses vehicles without fitted batteries and e-bicycles.
GST applies to electrically operated vehicles in Schedule 1 at a reduced rate; the entry includes two and three wheeled vehicles and E bicycles. An electrically operated vehicle is one run solely on electrical energy from an external source or from one or more electrical batteries fitted to the vehicle. A circular provides clarification on the rate's applicability to electrically operated vehicles without any battery fitted.
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