Seeks to exempt the hiring of Electric buses by local authorities from GST - 13/2019 No. FD 48 CSL 2017 - Karnataka SGST

FINANCE SECRETARIAT NOTIFICATION (13/2019) No. FD 48 CSL 2017, Bengaluru, dated: 31/07/2019 In exercise of the powers conferred by sub-section (1) of Section 11 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, 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 of Karnataka Notification (12/2017) No.FD 48 CSL 2017 dated the 29th June, 2017, published in the Karnataka Gazette, Extraordinary, Part-IVA, No.602, dated the 29th 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 (Central Act 51 of 1975) which are 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 1st of August, 2019. By Order and in the name of the Governor of Karnataka, K. SAVITHRAMMA Under Secretary to Government, Finance Department [C.T.-l].