Amendments to Notification
The Commercial Taxes and Registration Department, Government of Tamil Nadu, issued G.O. Ms. No. 108, Commercial Taxes and Registration (B1), dated 31st July 2019, and G.O. Ms. No. 109, Commercial Taxes and Registration (B1), dated 31st July 2019, published in Tamil Nadu Government Gazette Extraordinary No. 317, to amend earlier notifications under the Tamil Nadu Goods and Services Tax Act, 2017. The amendments add specific entries for electrically operated vehicles and chargers or charging stations for electrically operated vehicles, remove one earlier Schedule II entry, and state that the changes come into force from 1st August 2019.
What this gazette notification does
The Commercial Taxes and Registration Department, Government of Tamil Nadu, published two notifications in Tamil Nadu Government Gazette Extraordinary No. 317 on 31st July 2019. They amend earlier notifications issued under the Tamil Nadu Goods and Services Tax Act, 2017.
The text mainly deals with how electrically operated vehicles, and chargers or charging stations for electrically operated vehicles, are placed within the schedules and entries of the earlier tax notifications.
Key changes made
Under G.O. Ms. No. 108, Commercial Taxes and Registration (B1), dated 31st July 2019, the following amendments are made to an earlier notification published on 29th June 2017:
- In Schedule I, after serial number 234A, a new serial number 234B is inserted for "Charger or charging station for Electrically operated vehicles".
- In Schedule I, after serial number 242, a new serial number 242A is inserted for "Electrically operated vehicles, including two and three wheeled electric vehicles".
- The explanation says electrically operated vehicles are vehicles run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to the road vehicle, and includes E-bicycles.
- In the table against serial number 22, a new clause is inserted covering supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers.
- For that table entry, electrically operated vehicles are explained as vehicles falling under Chapter 87 in the First Schedule to the Customs Tariff Act, 1975, which run solely on electrical energy from an external source or from one or more electrical batteries fitted to such road vehicles.
- In Schedule II, serial number 206 and its entries are omitted.
- In Schedule III, against serial number 375, the words "other than charger or charging station for Electrically operated vehicles" are added after "inductors".
Who this affects
This gazette notification is relevant to:
- buyers and sellers of electric vehicles,
- businesses dealing in EV chargers or charging stations,
- local authorities buying electric passenger vehicles,
- tax professionals checking how these goods are classified in the amended notification.
When it takes effect
The text states that the notification comes into force from 1st August 2019. The second notification, G.O. Ms. No. 109, Commercial Taxes and Registration (B1), dated 31st July 2019, begins by stating that it also makes further amendments to an earlier notification, but the supplied text does not include its detailed amendment clauses.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this gazette mention electric vehicle chargers separately?
Yes. G.O. Ms. No. 108 inserts a new entry, serial number 234B, for "Charger or charging station for Electrically operated vehicles".
Are E-bicycles included in the meaning of electrically operated vehicles?
Yes. The explanation in the inserted entry says electrically operated vehicles shall include E-bicycles.
Does the notification say anything about electric vehicles supplied to local authorities?
Yes. A new clause is inserted in the table against serial number 22 for supply to a local authority of an electrically operated vehicle meant to carry more than twelve passengers.
From when do these amendments apply?
The text states that the notification shall come into force on 1st August 2019.
