Battery charging service provided by public charging station attracts 18% GST


Last updated: 17 August 2023

Court :
AAR, Karnataka

Brief :
The AAR, Karnataka, in M/s. Chamundeswari Electricity Supply Corporation Ltd. [Advance Ruling No. KAR ADRG 24/2023 dated July 13, 2023] ruled that the activity of charging battery of electrical vehicle is ‘supply of service’ covered under SAC 998714 ‘Maintenance and repair services of transport machinery and equipment’ and attracts GST @18% as per Sl. no. 25(ii) of the Notification No. 11/2017-Central Tax (Rate), dated June 28, 2017 ("the Rate Notification").

Citation :
Advance Ruling No. KAR ADRG 24/2023 dated July 13, 2023

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Bimal Jain
Published in GST
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