Notification No. 12/2019 – Integrated Tax (Rate): which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

by Shakshi Bharti | Mar 19, 2024 | GST, 2019 Notifications, Integrated Tax (Rate) 2019 Notifications, Notifications | 0 comments

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Important Keyword: F.No.354/47/2018-TRU, Notification No. 12/2019 – Integrated Tax (Rate), Section 5(1) IGST Act 2017, Section 15(5) CGST Act 2017, Notification No.1/2017-Integrated Tax (Rate), Notification No. 25/2018- Integrated Tax (Rate).

[F.No.354/47/2018-TRU]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

New Delhi, the 31^st July, 2019

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

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 28^th 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 28^th June, 2017, namely:-

In the said notification, –

in Schedule I – 5%,
- 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”;

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.”;

in Schedule II – 12%, serial number 206 and the entries relating thereto shall be omitted;
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.

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

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

Note: – The principal notification No.1/2017-Integrated Tax (Rate), dated the 28^th 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 28^th June, 2017 and last amended by notification No. 25/2018- Integrated Tax (Rate), dated the 31^st 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 31^st December, 2018.

Web Stories: Notification No. 77/2019 – Central Tax: Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November, 2019.

Download Pdf: https://taxinformation.cbic.gov.in/