The 36th GST Council Meeting was held on July 27, 2019 via video conference under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
CBIC vide notifications give effect to the recommendations of 36th GST Council meeting effective from August 1, 2019 are as under:
1. Reduced the GST rate on Electric Vehicles, and charger or charging stations for Electrically operated vehicles*
Notification No. 12/2019-Central Tax (Rate) dated July 31, 2019 reduced the GST rate on Electric Vehicles, and charger or charging stations for Electric Vehicles by amending Notification No.1/2017-Central Tax (Rate), dated the 28th June, 2017.
Following key amendments are as under:
a) In Schedule I – 2.5% – Insert Serial Number:
- 234B- Under chapter heading 8504, Charger or charging station for Electrically operated vehicles
- 242A- Under chapter heading 87, Electrically operated vehicles, including two and three wheeled electric vehicles.
b) In Schedule II- 6% – Serial number omitted:
- 206 -Electrically operated vehicles, including two and three wheeled electric motor vehicles.
c) In Schedule III – 9%- inserted words:
- In 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”
2. The hiring of Electric buses by local authorities exempt from GST*
Notification No.13/2019- Central Tax (Rate) dated July 31, 2019 to exempt hiring of electric buses (of carrying capacity of more than 12 passengers) by local authorities from GST by further amending Notification No.12/2017- Central Tax (Rate), dated June 28, 2017.
Clause inserted: Against serial number 22, in the entries in column (3), after clause (a)
- (aa) to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers;
3. The last date for furnishing Form GST CMP-08 for the quarter April – June 2019 extended till August 31, 2019.
Notification No. 35/2019 – Central Tax dated July 29, 2019 has extended the last date for furnishing statement containing the details of the self-assessed tax in Form GST CMP-08 for the quarter April, 2019 to June, 2019 (by taxpayers under composition scheme), from July 31, 2019 to August 31, 2019.
*Note:
The similar notifications has been issued in the SGST/UTGST Act and IGST Act as well, effective from August 1, 2019.