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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF
INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 12/2019- Union Territory Tax (Rate)

New Delhi, the 31
st
July, 2019

G.S.R. (E).- 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 28
th
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 28
th
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: -
“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 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.”;

(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 1
st
August, 2019.

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


(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: - The principal notification No.1/2017- Union territory Tax (Rate), dated the 28
th
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 28
th
June, 2017 and last amended by Notification No.
24/2018- Union territory Tax (Rate) dated the 31
st
December, 2018 published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 1267 (E), dated the
31
st
December, 2018.
notifications no 12 2019 union territory tax rate | iKargos