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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 12/2019-Integrated Tax (Rate)
New Delhi, the 31st July, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section
15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, 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.1/2017- Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666 (E), dated the 28th
June, 2017, namely:-
In the said notification, -
(a) in Schedule I - 5%,
(i) after serial number 234A and the entries relating thereto, the following serial
numbers and entries shall be inserted, namely: -
| “234 B |
8504 |
Charger or charging station for Electrically operated
vehicles”; |
“234 B 8504 Charger or charging station for Electrically operated
vehicles”;
| “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 - 12%, serial number 206 and the entries relating thereto shall be
omitted;
(c) in Schedule III - 18%, 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 1st August, 2019.
[F.No.354/47/2018-TRU]
(Gunjan Kumar Verma)
Under Secretary to
the Government of India
Note: - The principal
notification No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 666(E), dated the 28th June, 2017 and last amended by
notification No. 25/2018-
Integrated Tax (Rate), dated the 31st December, 2018, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1264 (E), dated the 31st
December, 2018.
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