{"id":217425,"date":"2019-07-29T11:45:34","date_gmt":"2019-07-29T06:15:34","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=217425"},"modified":"2019-08-12T17:47:12","modified_gmt":"2019-08-12T12:17:12","slug":"gst-rates-reduced-on-electric-vehicles-entry-of-eco-friendly-measures","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/29\/gst-rates-reduced-on-electric-vehicles-entry-of-eco-friendly-measures\/","title":{"rendered":"GST rates reduced on &#8220;Electric Vehicles&#8221; &#8212; Entry of Eco-Friendly measures?"},"content":{"rendered":"<p style=\"text-align: justify;\">The 36<sup>th<\/sup> GST Council held on 27-07-2019 has recommended the following:<\/p>\n<p style=\"text-align: justify;\"><strong>A. GST rate related changes on supply of goods and services<\/strong><\/p>\n<p style=\"text-align: justify;\">1. The GST rate on all <span style=\"color: #0000ff;\"><strong>electric vehicles be reduced from 12% to 5%.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">2. The GST rate on charger or <span style=\"color: #0000ff;\"><strong>charging stations for Electric vehicles be reduced from 18% to 5%.<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">3. Hiring of electric buses (of carrying capacity of more than 12 passengers) by local authorities be exempted from GST<strong>.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>4. These changes shall become effective from 1<sup>st<\/sup> August, 2019.<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>B. Changes in GST law:<\/strong><\/p>\n<ol style=\"text-align: justify;\">\n<li>Last date for filing of intimation, in <strong>FORM GST CMP-02<\/strong>, for availing the option of payment of tax under notification No. 2\/2019-Central Tax (Rate) dated 07.03.2019 (by exclusive supplier of services), to be extended from 31.07.2019 to 30.09.2019.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">2. The last date for furnishing statement containing the details of the self-assessed tax in <strong>FORM GST CMP-08 <\/strong>for the quarter April, 2019 to June, 2019 (by taxpayers under composition scheme), to be extended from 31.07.2019 to 31.08.2019.<\/p>\n<hr \/>\n<p><strong>[Source: PIB]<\/strong><\/p>\n<p><strong>[Press release dt. 27-07-2019]<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 36th GST Council held on 27-07-2019 has recommended the following: A. GST rate related changes on supply of goods and services <\/p>\n","protected":false},"author":8808,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[36391,24954],"class_list":["post-217425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news","tag-electric-vehicles","tag-gst-rate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST rates reduced on &quot;Electric Vehicles&quot; -- Entry of Eco-Friendly measures? | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/29\/gst-rates-reduced-on-electric-vehicles-entry-of-eco-friendly-measures\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST rates reduced on &quot;Electric Vehicles&quot; -- Entry of Eco-Friendly measures?\" \/>\n<meta property=\"og:description\" content=\"The 36th GST Council held on 27-07-2019 has recommended the following: A. 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Key Points: 1. Recommendations relating to GST rates on Goods- \u2022 Changes in GST rates- Goods (Uncooked\/ Unfried Snacks)-\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"gst","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/07\/goods-and-services-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":254431,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/09\/18\/key-recommendations-of-45th-gst-council-meeting\/","url_meta":{"origin":217425,"position":1},"title":"Key Recommendations of 45th GST Council meeting","author":"Prachi Bhardwaj","date":"September 18, 2021","format":false,"excerpt":"The 45th GST Council Meeting was held on September 17, 2021 in Lucknow. The meeting was presided by Union Finance and Corporate Affairs Minister, Smt. Nirmala Sitharaman. Key recommendations of the Meeting are as follows: \u00a0 I. Key recommendations related to change in rate of GST on goods and Services\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/09\/GST-COUNCIL.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":249788,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/06\/14\/reduced-gst-rates-on-goods-being-used-in-covid-19-relief-and-management\/","url_meta":{"origin":217425,"position":2},"title":"Reduced GST Rates on goods being used in Covid-19 relief and management","author":"Prachi Bhardwaj","date":"June 14, 2021","format":false,"excerpt":"The 44th GST Council Meeting has recommended the reduced GST rates on the specified items being used in Covid-19 relief and management till September 30, 2021. The Press Release dated 12.06.2021 has provided the list of items and the reduced rates as tabled below: \u00a0 S. No. Description Present GST\u2026","rel":"","context":"In &quot;Hot Off The Press&quot;","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/Untitled-2-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/Untitled-2-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/Untitled-2-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/Untitled-2-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/Untitled-2-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":288111,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/29\/28-percent-gst-levied-on-pvc-floor-mats-for-cars-gujarat-authority-for-advance-ruling-legal-research-legal-news-updates\/","url_meta":{"origin":217425,"position":3},"title":"Gujarat AAR| 28 percent GST rate is applicable on PVC floor mats used in Four-wheel Motor Vehicles","author":"Editor","date":"March 29, 2023","format":false,"excerpt":"The Gujarat AAR ruled that the PVC foot mats used in cars are classified under CTH 8708 and attract 28 percent GST","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Gujarat Authority for Advance Ruling","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-910.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":239156,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/13\/hp-aar-can-itc-be-availed-on-gst-paid-for-hiring-vehicles-for-employee-transportation-aar-considers\/","url_meta":{"origin":217425,"position":4},"title":"HP AAR | Can ITC be availed on GST paid for hiring vehicles for employee transportation? AAR considers","author":"Bhumika Indulia","date":"November 13, 2020","format":false,"excerpt":"Himachal Pradesh, Authority for Advance Rulings:\u00a0The Division Bench of Rakesh Sharma, Additional Commissioner of State Taxes and Excise, Member (State Tax) and Abhay Gupta, Joint Commissioner of Central Tax, Member (Central Tax) held that input tax credit cannot be claimed for GST paid on hiring commercially licensed vehicles for transportation\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/03\/GST.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":236101,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/22\/wb-aar-will-an-e-rickshaw-without-battery-packs-attract-28-gst-advance-authority-explains\/","url_meta":{"origin":217425,"position":5},"title":"WB AAR | Will an e-rickshaw without battery packs attract 28% GST? Advance Authority explains","author":"Bhumika Indulia","date":"September 22, 2020","format":false,"excerpt":"West Bengal Authority for Advance Ruling, GST (WB AAR): A Division Bench of Susmita Bhattacharya, Joint Commissioner, CGST & CX and Parthasarathi Dey, Additional Commissioner, SGST, addressed the question with regard to classification of a three-wheeler battery operated vehicle. In the present application, the applicant is a manufacturer of \"three-wheeled\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/217425","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=217425"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/217425\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/194173"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=217425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=217425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=217425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}