Amendment in Notification No. F.12(56)FD/Tax/2017-Pt-I-40 dated 29.06.2017 regarding GST rate on electrically operated vehicles. - F.12(56)FD/Tax/2017-Pt.-IV-43 - Rajasthan SGST

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: July 31, 2019 In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department s notification No. F.12(56)FD/Tax/2017-Pt-I-40, dated the 29 th June, 201 7, as amended from time to time, 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 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 01 st August, 2019. [F.12(56)FD/Tax/2017-Pt.-IV-43] By Order of the Governor, (Bishnu Charan Mallick) Joint Secretary to the Government