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Seeks to reduce the GST rate on Electric Vehicles and charger - FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/205 - Nagaland SGSTExtract GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) (Vol.1)/205 Dated: 31 st July, 2019 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Nagaland Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) D dated the 30th June, 2017, namely :- 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 word 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 1 st August, 2019. (Taliremba) Officer on Special Duty (Finance)
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