Seeks to amend notification No 1125-F.T. dated 28.06.2017 to reduce the rate of tax on supply of electrically operated vehicles - 12/2019-State Tax (Rate) - 1310-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1310-F.T. Howrah, the 31st day of July, 2019 No. 12/2019-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No.1125-F.T. [1/2017-State Tax (Rate)], dated the 28th June, 2017, published in the Kolkata Gazette, Extraordinary, Part I: Amendments In the said notification, (a) in Schedule I - 2.5%, (i) after serial number 234A and the entries relating thereto, the following serial number and entries shall be inserted, namely: 234B 8504 Charger or charging station for Electrically operated vehicles ; (ii) after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: 242A 87 Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation : For the purposes of this entry, Electrically operated vehicles means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. ; (b) in Schedule II - 6%, serial number 206 and the entries relating thereto shall be omitted; (c) in Schedule III - 9%, against serial number 375, in the entry in column (3), after the words inductors , the words , other than charger or charging station for Electrically operated vehicles shall be inserted. 2. This notification shall come into force on the 1st August, 2019 By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Additional Secretary to the Government of West Bengal