Amendment to Integrated Tax Rates for Electrically Operated Vehicles

The Central Government, under section 6(1) of the Integrated Goods and Services Tax Act, 2017, and upon the Council's recommendations, introduces further amendments to Notification No. 9/2017- Integrated Tax (Rate) dated June 28, 2017.

Amendments: In the existing notification, under serial number 23 in the table, clause (aa) is inserted in column (3) after clause (a). Clause (aa) specifies the supply of electrically operated vehicles meant to carry more than twelve passengers to a local authority.

An explanation is provided for the term "Electrically operated vehicle," defining it as a vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975, which operates solely on electrical energy derived from an external source or one or more electrical batteries.

This notification shall be effective from August 1, 2019. Issued by Gunjan Kumar Verma, Under Secretary to the Government of India, this amendment aims to provide clarity and facilitate the supply of electrically operated vehicles to local authorities, promoting sustainable transportation practices.