BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.
As India pushes toward eco-friendly transportation, e-rickshaws have become a popular and affordable option for last-mile connectivity. But what GST benefits apply to these electric vehicles? And what about their parts and batteries? This blog explains the gst on e rickshaw, including the applicable tax rates on batteries and spare parts, helping buyers, sellers, and operators make informed decisions.
| Vehicle Type | HSN Code | GST Rate |
|---|---|---|
| Fully electric e-rickshaw (battery-operated) | 8703 | 5% |
The e rickshaw gst rate is just 5%, making it one of the lowest GST rates in the automobile sector. This benefit is offered to promote green mobility and reduce reliance on fossil fuels.
Note: Only fully electric, battery-operated e-rickshaws qualify for the 5% GST.
| Battery Type | HSN Code | GST Rate |
|---|---|---|
| Lithium-ion battery | 8507 | 18% |
| Lead-acid battery | 8507 | 18% |
| Battery sold with vehicle | Bundled | 5% |
| Battery sold separately | 8507 | 18% |
So, while the vehicle is taxed at 5%, the gst on e rickshaw battery, if sold separately, is 18%. However, when a battery is bundled with a new e-rickshaw, the entire combo is taxed at 5%.
| Part/Accessory | HSN Code | GST Rate |
|---|---|---|
| Tyres, tubes | 4011 | 18% |
| Electric motors and controllers | 8501 | 18% |
| Chargers and converters | 8504 | 18% |
| Lights, mirrors, seating | Varies | 18% |
The gst on e rickshaw parts is 18% when sold separately. Unlike the e-rickshaw vehicle itself, most individual components are not covered under the concessional 5% slab.
Always ensure that GST-compliant invoices are maintained to claim ITC correctly.
With the gst on e rickshaw set at a reduced rate, India is giving a strong push to sustainable transport. Understanding the split between vehicle, battery, and spare part taxes helps you plan purchases better—especially for commercial fleets and e-mobility entrepreneurs.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.