Notification No. 13/2019
Date: July 31, 2019
Subject: Exemption of GST on hiring of electric buses by local authorities.
Description:
A new clause is inserted under S. No. 22 of Notification No. 12/2017 to exempt services of hiring of electrically operated vehicles meant to carry more than 12 passengers when supplied to a local authority. This exemption supports clean public transport initiatives.
Issued for earlier notification?
Yes — amends Notification No. 12/2017–Central Tax (Rate).