Further Amendments to Union Territory Goods and Services Tax Rates

The Central Government, based on Council recommendations, introduces further amendments to the Union Territory Goods and Services Tax rates. Amendments to Notification No.12/2017: Introduction of clause (aa) under serial number 22, allowing the sale of electrically operated vehicles to local authorities.

Definition of Electrically Operated Vehicle: An electrically operated vehicle means a vehicle under Chapter 87 of the Customs Tariff Act, 1975, powered solely by electrical energy. Effective Date: The notification is effective from August 1, 2019.

Explanation: Electrically operated vehicles must derive power exclusively from an external source or electrical batteries.

Previous Amendment: Notification No. 12/2017 was last amended by Notification No. 4/2019 on March 29, 2019. Authority: Gunjan Kumar Verma, Under Secretary to the Government of India.