The

Sales Tax Act, 1990

The

TWELFTH SCHEDULE

[See sub-section (2) of section 7A]

.

.

Procedure and conditions:–

(2) The value addition tax under this Schedule shall not be charged on,—

(xi) Electric vehicles (4 wheelers) CKD kits for small cars/SUVs, with 50 kwh battery or below and LCVs with 150 kwh battery of below till 30th June, 2026;

(xii) Electric vehicles (4 wheelers) small cars/SUVs, with 50 kwh battery or below and LCVs with 150 kwh battery of below in CBU condition till 30th June, 2026”;

(xiii) Electric vehicles (2-3 wheelers and heavy commercial vehicles) in CBU condition till 30th June, 2025; and

Source:

S. No. (xi), (xii) and (xiii) of Procedure and Conditions, Twelfth Schedule of the Sales Tax Act 1990

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