Notification No. 12/2019
Date: July 31, 2019
Subject: Concessional IGST rate for electric vehicles and charging infrastructure.
Description:
This notification amends Notification No. 1/2017–Integrated Tax (Rate) by inserting entries to levy IGST at 5% on electrically operated vehicles, including two- and three-wheelers, and on chargers or charging stations for electric vehicles. It also omits an overlapping 12% entry and modifies an 18% entry to exclude EV chargers. The amendment promotes electric mobility.
Issued for earlier notification?
Yes — it amends Notification No. 1/2017–Integrated Tax (Rate).
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