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THE TRIPURA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No.F. 1-11(91)-TAX/GST/2019, No. 12/2019- State Tax (Rate) Dated 31st July, 2019.

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Tripura State Goods and Services Tax Act. 2017 (Tripura Act No 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Tripura in the Finance Department, No. 1/2017-State Tax (Rate), dated the 29th June, 2017, published in the Tripura Gazette, Extraordinary Issue, vide number 230, dated the 29th 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 number and entries shall be inserted, namely: -

"234B 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 1st August, 2019

By Order of the Governor

(Nagesh Kumar B)

Joint Secretary

Government of Tripura

Finance Department

Note:- The principal notification No. 1/2017-State Tax (Rate), dated the 29th June, 2017 was published in the Tripura Gazette, Extraordinary Issue, vide number 230, dated the 29th June, 2017 and last amended by notification No. 24/2018-State Tax (Rate), dated the 31st December, 2018, published in the Tripura Gazette, Extraordinary Issue, vide number 1422, dated the 31st December, 2018.