Notification No. 13/2019
Date: July 31, 2019
Subject: Exemption of IGST on supply of electric buses to local authorities.
Description:
This notification amends Notification No. 9/2017–Integrated Tax (Rate) to exempt supply of electrically operated vehicles meant to carry more than twelve passengers when supplied to a local authority. It also defines “electrically operated vehicle” for clarity. The amendment encourages adoption of electric public transport.
Issued for earlier notification?
Yes — it amends Notification No. 9/2017–Integrated Tax (Rate).