Notification No. 13/2019-Central Tax (Rate) Dated. 31st July, 2019
Issued By. Ministry of Finance (Department of Revenue)
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 28th June, 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 :-
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(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 vehicles” 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.
Note :- The principal notification was published in the Gazette of India, Extraordinary, vide Notification No.12/2017-Central Tax (Rate), dated the 28th June, 2017, Section 3, vide number G.S.R. 691(E), dated the 28th June, 2017 and 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.