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Hiring of Electric buses by local authorities is exempt from GST

GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)

Notification

Jaipur, dated: July 31,2019

In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State 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 this department’s notification No. F. 12(56)FD/Tax/2017-Pt-I-50, dated the 29thJune, 2017, as amended from time to time, 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 tailing 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. 12(56)FD/Tax/2017-Pt.4V-44]

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