Central Tax (Rate) Notification No 12 of 2019 dt 31st July, 2019 under GST 

 

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- Central Tax (Rate) is given below: 

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

New Delhi, the 31^st July, 2019

 

 

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and 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-Central Tax (Rate), dated the 28^th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E), dated the 28^th June, 2017, namely:-

 

In the said notification, -

 

(a)      in Schedule I - 2.5%,-

 

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

 

“234B                       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.”;