GST:
The Government has amended Notification No. 11/2017-Central Tax (Rate), revising ITC conditions for specified services and prescribing rates of 2.5% or 9% for eligible electric vehicle transport and rental services where battery charging is included. It also revises delivery-service entries and updates the definitions of goods transport agency and electrically operated vehicle.
[NOTIFICATION NO. 06/2026-CENTRAL TAX (RATE) dated 27.10.2026]
