Union Territory Tax Notifications (Rate)

UTGST Notification rate 13/2019

Title	which seeks to exempt the hiring of Electric buses by local authorities from GST.
Number	13/2019
Date	31-07-2019
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1) In exercise of the powers conferred by sub-section (1) of section 8 of the
Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central
Government, on being satisfied that it is necessary in the public interest so
to do, on the recommendations of the Council, hereby makes the following
further amendments in the notification of the Government of India, in the
Ministry of Finance (Department of Revenue), No.12/2017- Union Territory Tax
(Rate), dated the 28thJune, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 703(E),
dated the 28th June, 2017, namely:-

In the said notification, in the Table, against serial number 22, in the
entries in column (3), after clause (a), the following clause shall be
inserted, namely: –

(3)

‘(aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; or Explanation.- For the purposes of this entry, “Electrically operated vehicle” means vehicle falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) which is run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicle.’

2) This notification shall come into force with effect from the 1 st of
August, 2019.