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Amendments in the Notification No.FTX.56/2017/14 dated the 29th June, 2017 - (Notification No. 1)Which seeks to reduce the GST rate on Electric Vehicles and charger or charging stations for Electric vehicles.

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..... PARTMENT Notification No.-12/2019-State Tax (Rate) The 4th October, 2019 No.FTX.56/2017/Pt-III/231.- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby pleased to make the following furt .....

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..... 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. ; .....

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