New GST on E-Rickshaw and Spare Parts: Tax Benefits and Inclusions
- The e-rickshaw GST rate for fully electric e-rickshaws is 5% under the applicable HSN classification.
- Batteries supplied separately are taxed according to their applicable HSN classification. When supplied with the vehicle, GST treatment depends on the nature of the supply.
- E-rickshaw spare parts such as tyres, chargers and other components are taxed according to their applicable HSN classification.
- GST-registered businesses may claim eligible Input Tax Credit on e-rickshaws used for taxable business purposes, subject to GST conditions.
- Correct HSN classification helps e-rickshaw manufacturers, dealers and buyers maintain GST compliance.
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.
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New GST Rate on E-Rickshaws in India
There was no separate GST rate change for e-rickshaws on 22 September 2025. Fully electric e-rickshaws continue to attract 5% GST under the applicable HSN classification.
New GST Rate on E-Rickshaws
| Vehicle Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Fully electric e-rickshaw (battery-operated) | 8703 | 5% | 5% |
Vehicle Type
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
GST Rate on E-Rickshaw Batteries and Spare Components
Batteries supplied separately are classified independently from the vehicle and generally attract GST based on their HSN classification.
| Battery Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Lithium-ion battery | 8507 | 18% | 18% |
| Lead-acid battery | 8507 | 18% | 28% |
Battery Type
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Battery Type
HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Note: When a battery is supplied as part of a complete new e-rickshaw, the GST treatment follows the classification of the vehicle supply. A separately supplied battery under HSN 8507 is taxed independently.
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GST on E-Rickshaw Parts and Accessories
| Part/Accessory | Typical HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Tyres and tubes | 4011 | 18% | 28% |
| Electric motors and controllers | Depends on classification | Applicable GST rate based on HSN | Applicable GST rate based on HSN |
| Chargers and converters | Depends on classification | Applicable GST rate based on HSN | Applicable GST rate based on HSN |
| Lights, mirrors, seating and other components | Depends on classification | Applicable GST rate based on HSN | Applicable GST rate based on HSN |
Part/Accessory
Typical HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Part/Accessory
Typical HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Part/Accessory
Typical HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Part/Accessory
Typical HSN Code
GST Rate From 22 Sep 2025
Rate Before 22 Sep 2025
Note: E-rickshaw parts sold separately are classified according to their individual HSN codes. They do not automatically qualify for the concessional 5% GST rate applicable to the complete electric vehicle.
Can Buyers Claim Input Tax Credit (ITC)?
- GST-registered businesses may claim eligible ITC on e-rickshaws, batteries and parts used for taxable business purposes, subject to GST conditions and applicable restrictions.
- Maintain GST-compliant invoices and proper records to support ITC claims.
Benefits of Lower GST on E-Rickshaws
- Promotes green public transport
- Makes EVs more affordable for small businesses
- Encourages shift from fuel-based to electric mobility
- Reduces overall cost of ownership and operation
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.
