Notification No. 12/2019 – Union Territory Tax (Rate) Update

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[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 - Union Territory Tax (Rate): Which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

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

G.S.R.     (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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-Union territory 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. 710(E), dated the 28^th June, 2017, namely:-

In the said notification, -

• in Schedule I - 2.5%, -
  • 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 - 6%, serial number 206 and the entries relating thereto shall be omitted;
• in Schedule III - 9%, 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- Union territory 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. 710(E), dated the 28^th June, 2017 and last amended by Notification No. 24/2018- Union territory 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 1267 (E), dated the 31^st December, 2018.

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✅ Conclusion

Notification No. 12/2019 - Union Territory Tax (Rate) is a big boost to India’s electric mobility mission. By lowering GST on EVs and chargers, the government makes green transport more affordable and business-friendly.

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Download PDF: Notification No. 12/2019 - Union Territory Tax (Rate)

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More Information: https://taxinformation.cbic.gov.in/

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