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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 13/2019- Union Territory Tax (Rate)
New Delhi, the 31st July 2019
Territory Goods and Services Tax Act, 2017 (14 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- Union Territory 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. 703(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) |
| ‘(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.’. |
2. This notification shall come into force with effect from the 1st 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 - Union Territory Tax (Rate), dated the 28th June, 2017, vide number
G.S.R. 703 (E), dated the 28thJune, 2017 and was last amended by
notification No. 4/2019 -
Union Territory Tax (Rate), dated the 29th March 2019 vide number G.S.R. 263(E), dated the
29th March 2019.
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