Notification No. 12/2019 Integrated Tax (Rate) DT on 31st July, 2019, GST

 

Integrated Tax (Rate) Notification No. 12 of 2019 DT 31st July, 2019, GST

 

Which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles

  The Extract of GST Notification No. 12/2019 – Integrated Tax (Rate) is given below:

                Notification No. 12/2019 – Integrated Tax (Rate), GST

 

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY] 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue) 

Notification No. 12/2019-Integrated Tax (Rate)

 New Delhi, the 31st July, 2019

 G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of  the  Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section  15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on  the recommendations of the Council, hereby makes the following further amendments in the  notification of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,  Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28thJune, 2017, namely:- 

In the said notification, -

 

(a)      in Schedule I - 5%,

 (i)        after serial number 234A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - 

 

“234 B                      8504 Charger or charging station for Electrically operated vehicles”; 

 

(ii)      after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 

“242A

87

Electrically  operated  vehicles,  including  two  and  three

 

 

wheeled electric vehicles.

 

 

Explanation .- For the purposes of this entry, “Electrically

 

 

operated vehicles” means vehicles which are run solely on

 

 

electrical energy derived from an external source or from

 

 

one or more electrical batteries fitted to such road vehicles

 

 

and shall include E- bicycles.”;

 

 

 

 (b)     in Schedule II - 12%, serial number 206 and the entries relating thereto shall be omitted; 

(c)     in Schedule III - 18%, against serial number 375, in the entry in column (3), after the word “inductors”, the words “, other than charger or charging station for Electrically operated vehicles” shall be inserted. 

  1. This notification shall come into force on the 1st August, 2019.

 

[F.No.354/47/2018-TRU] 

 

(Gunjan Kumar Verma) 

Under Secretary to the Government of India 

 

Note: - The principal notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E), dated the 28th June, 2017 and last amended by notification No. 25/2018-Integrated Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1264 (E), dated the 31st December, 2018.

 

 

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