Notification No. 12/2019
Date: July 31, 2019
Subject: Reduction of GST rate on Electric Vehicles (EVs) and chargers/charging stations.
Description:
This notification amends Notification No. 01/2017 to tax electrically operated vehicles and EV chargers/charging stations at 2.5% CGST. Corresponding omissions and clarifications are made in higher-rate schedules to avoid overlap. The amendment promotes adoption of electric mobility.
Issued for earlier notification?
Yes — amends Notification No. 01/2017–Central Tax (Rate).