GST Rate on All Electric Vehicles Reduced from 12% to 5% and of Charger or Charging Stations for EVs from 18% to 5% - With Effect from 1 August 2019

[Notification No. 12/2019-Integrated Tax (Rate) dated 31 July 2019]

Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

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”;

(ii) after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: –

“242A

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]

[Notification No. 12/2019-Central Tax (Rate) dated 31 July 2019]

Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

In exercise of the powers conferred by sub-section (1) of section 9 and 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-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. 673(E), dated the 28th June, 2017, namely:-

In the said notification, -

(a) in Schedule I - 2.5%,-

(i) after serial number 234A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

“234B

8504

Charger or charging station for Electrically operated vehicles”;

(ii) after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

“242A

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 - 6%, serial number 206 and the entries relating thereto shall be omitted;

(c) in Schedule III - 9%, 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]

[Notification No. 12/2019- Union Territory Tax (Rate) dated 31 July 2019]

Seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles.

In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 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-Union territory 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. 710(E), dated the 28th June, 2017, namely:-

In the said notification, -

(a) in Schedule I - 2.5%, -

(i) after serial number 234A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

“234B

8504

Charger or charging station for Electrically operated vehicles”;

(ii) after serial number 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

“242A

Electrically operated vehicles, including two and three wheeled electric vehicles.

(b) in Schedule II - 6%, serial number 206 and the entries relating thereto shall be omitted;

2. This notification shall come into force on the 1st August, 2019.

[F.No.354/47/2018-TRU]