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.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for e-rickshaws (no compensation cess).
Vehicle Type | HSN Code | New GST Rate |
---|---|---|
Fully electric e-rickshaw (battery-operated) | 8703 | 5% |
Battery Type | HSN Code | New 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%.
Vehicle Type | HSN Code | Old 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 | Old 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.