• Recommendations of 36th GST Council meeting


    Recommendations of 36th GST Council meeting


    The 36th GST Council Meeting was held here today i.e. 27.07.2019, via Video Conference, key decisions of the same are:

    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.

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

    B.   Changes in GST law:

                             (i)         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.

                          (ii)         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.





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