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).
Other Notifications
07/2017
This notification exempts inter-State supply of goods by the Canteen Stores Depa...
Read More28/2018
Issued as the CGST (Sixth Amendment) Rules, 2018, this notification introduces a...
Read More04/2023
This amendment substitutes Rule 8(4A) to mandate biometric-based Aadhaar authent...
Read More