which seeks to exempt the hiring of Electric buses by local authorities from GST.
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No.13/2019- Central Tax (Rate)
New Delhi, the 31st July 2019
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the
Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 Government
of India, in the Ministry of Finance (Department of Revenue), No.12/2017- Central Tax (Rate),
dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 691(E), dated the 28th 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)
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‘(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 vehicle” means vehicle
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 vehicle.’
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2. This notification shall come into force with effect from the 1
st of August, 2019.
[F. No.354/47/2018 -TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide
notification No. 12/2017 – Central Tax (Rate), dated the 28thJune, 2017, vide number G.S.R.
691 (E), dated the 28thJune, 2017 and was last amended by notification No. 4/2019 – Central
Tax (Rate),dated the 29th March 2019 vide number G.S.R. 251(E), dated the 29th March 2019.
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