Circular 179/11/2022 - Central Tax

Date: August 3, 2022

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Subject

Clarification regarding GST rates & classification (goods) based on the recommendations of the GST Council in its 47th meeting

Content

Based on the recommendations of the GST Council in its 47th meeting held on 28th- 29th June at Chandigarh, clarifications, with reference to GST levy, related to the following are being issued through this circular: 2. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%: 2.1. Representations have been received seeking clarification regarding the applicable rate of G…

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