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Ministry of Finance

GST rate on all Electric Vehicles reduced from 12% to 5% and of charger or charging stations for EVs from 18% to 5%

Hiring of electric buses by local authorities exempted from GST

Changes in GST rates shall be effective from 1st August, 2019

Posted On: 27 JUL 2019

The 36th GST Council Meeting was held here today Via Video Conference under the chairmanship of Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The meeting was also attended by Union Minister of State for Finance & Corporate Affairs Shri Anurag Thakur besides Revenue Secretary Shri Ajay Bhushan Pandey and other senior officials of the Ministry of Finance. The Council has recommended the following:

A.  GST rate related changes on supply of goods and services

i. The GST rate on all electric vehicles be reduced from 12% to 5%.

ii. The GST rate on charger or charging stations for Electric vehicles be reduced from 18% to 5%.

iii. Hiring of electric buses (of carrying capacity of more than 12 passengers) by local authorities be exempted from GST.

iv. These changes shall become effective from 1st August, 2019.

GST rate on all Electric Vehicles reduced from 12% to 5%

 B. Changes in GST law:

1. Last date for filing of intimation, in FORM GST CMP-02, for availing the option of payment of tax under notification No. 2/2019-Central Tax (Rate) dated 07.03.2019 (by exclusive supplier of services), to be extended from 31.07.2019 to 30.09.2019.

2. 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), to be extended from 31.07.2019 to 31.08.2019.

(Note: The recommendations of the GST Council have been presented in this release in simple language for information of all stakeholders. The same would be given effect through relevant Circulars/Notifications which alone shall have the force of law.)36th GST council Meeting

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6 Comments

  1. SANJAY says:

    Why not GSTR 1 amendmend for the period July 17 to MArch 2018 Period. but Last Date of GSTR9 Date 31.08.2019 . but why not amendmend in GSTR1 B2B Supply in July 17 to March 2018.
    Kindly Alow the Amendmend in GSTR1 Amendmend in July to March 2018 Period .

    Thanking you & Yours Govt.

  2. ats@1890 says:

    What its mean by Electric Vehicle ? Did all vehicles are included in this criteria ? for e.g. Vehicles who has running on Diesel etc.

  3. Raghunath Gadre says:

    Govt should re-think on the need for separate Annual return, as all the data is available on portal on monthly basis, why additional return and extra audit formalities and more charges to be incurred for audit fees!!!

  4. Vijay kumar says:

    Late fees on all gstr3b gstr1should be waived for the small business man which is not able to pay late fees to file their pending return

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