Notification No. 13/2019 – Union Territory Tax (Rate): which seeks to exempt the hiring of Electric buses by local authorities from GST.

by Shakshi Bharti | Mar 22, 2024 | GST, 2019 Notifications, Notifications, Union Territory Tax (Rate) 2019 Notifications | 0 comments

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Important Keyword: Notification No. 13/2019 – Union Territory Tax (Rate), F. No.354/47/2018 -TRU, Section 8(1) UTGST Act 2017.

[F. No.354/47/2018 -TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 31^st July 2019

Notification No. 13/2019 – Union Territory Tax (Rate)

G.S.R (E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, 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.12/2017- Union Territory Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E), dated the 28^th June, 2017, namely:-

In the said notification, in the Table, against serial number 22, in the entries in column (3), after clause (a), the following clause shall be inserted, namely: –

(3)

‘(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.’.

2. This notification shall come into force with effect from the 1^st of August, 2019.

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

Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Union Territory Tax (Rate), dated the 28^th June, 2017, vide number G.S.R. 703 (E), dated the 28^thJune, 2017 and was last amended by notification No. 4/2019 – Union Territory Tax (Rate), dated the 29^th March 2019 vide number G.S.R. 263(E), dated the 29^th March 2019.

Web Stories: Notification No. 29/2019 – Central Tax (Rate) GST: To amend notification No. 13/ 2017- Central Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019.

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