Exemption of a service to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers - 13/2019-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31st July, 2019 Notification No. 13/2019-State Tax (Rate) No. (GHN-69)GST-2019/S.11(1)(44)TH: - In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, 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 Government Notification, Finance Department No.(GHN-41)GST-2017/S.11(1)(7)-TH, Notification No.12/2017-State Tax (Rate), dated the 30th 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 vehicles means vehicles 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 vehicles. 2. This notification shall come into force with effect from the 1st of August, 2019. By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.