Vivek Jalan
Quick Summary
Classification under GST Law can sometimes be contrary to general understanding. The charging of a battery in EVs requires electricity and an electricity company will provide electricity supply to the public charging stations which will in-turn provide the electricity to all electric vehicle users w
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FAQ :
EV charging services are subject to GST at a rate of 18%.
No, the charging of an EV battery is considered a service, not a sale or distribution of electricity.
The charging station consumes electricity to convert it into stored energy for the vehicle's battery, which is deemed a service provided to the vehicle owner.
No, because the activity is classified as a service and not the supply of electricity, a licence under the Electricity Act 2003 is not required for public charging stations.
The EV charging fee typically includes 'Energy Charges' for the units consumed and 'Service Charges' for the provision and operation of the charging station.
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