Which seeks to exempt the hiring of Electric buses by local authorities from GST. - F-10-30/2019/CT/V(72) - 13/2019-State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur, Atal Nagar, District-Raipur Notification No. 13/2019 - State Tax (Rate) Naya Raipur, Atal Nagar, dated : 31.07.2019 No. F-10-30/2019/CT/V (72 ) - In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, 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 notification of the State Government, in the Commercial Tax Department, Notification No. 12/2017-State Tax (Rate), No. F-10-43/2017/CT/V(80), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, 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 (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 Chhattisgarh, (Reena Babasaheb Kangale) Secretary