This discussion clarifies the HSN code for electric scooters, especially following the recent GST reduction from 12% to 5%. The correct classification falls under chapter 87, specifically for electrically operated vehicles. The HSN code 87116020 is identified for scooters, with further sub-classifications available for motorcycles, mopeds, and other electric vehicles.
20 November 2021
'87' Electrically operated vehicles, including two and three wheeled electric vehicles.
Explanation .- For the purposes of this entry, “Electrically operated vehicles” means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles.