Amends Notification No. 1/2017- State Tax (Rate) dated 29.06.2017 Reduces the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles

RNI No. MAHBIL/2009/37831 Wifhe ST (9T T, THh-3 AT Th-of TAEA WGF deied (747 7 A9 Aieaiag) fam o smem. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk Mantralaya, Mumbai 400 032, dated the 31st July 2019 NOTIFICATION Notification No. 12/2019—State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1019/C.R.85/Taxation-1.—In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of the Finance Department, Notification No. MGST-1017/C.R. 104/Taxation-1 [Notification No.-1/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 183, dated the 20th June 2017, namely :— In the said notification,— (a) in Schedule-l—2.5%, (i) after S. No. 242 and the entries relating thereto, the following serial number and entries shall be inserted, namely :— T AR “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.”; (ii) after S. No. 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”; (b) in Schedule-1l—6%, S. Nos. 206 and the entries relating thereto shall be omitted ; (c) in Schedule-ll—9%, against S. No. 375, in the entry in column (3), after the words “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. By order and in the name of the Governor of Maharashtra, Deputy Secretary to Government. Note :—The Principal Notification No. MGST-1017/C.R. 104/Taxation-1 [Notification No.-1/2017—State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 183, dated the 29th June 2017 and was last amended by Notification No GST-1018/C.R.142 / Taxation- 1 [Notification No-24/2018—State Tax (Rate)], dated the 31st December 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part 1V-B, No. 464, dated the 31st December 2018. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR DR. NAMDEO KONDAJI BHOSALE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR DR. NAMDEO KONDAJI BHOSALE.