18% GST to be charged on battery charging for EVs: Karnataka AAR

The Karnataka authority for advance rulings (AAR) has held that 18 per cent goods and services tax (GST) be imposed on charging batteries used in electric vehicles.

Hearing a case of Chamundeswari Electricity Supply Corporation Ltd, the AAR said that input tax credit (ITC) would be allowed for the company.
The issue before the court was whether charging of battery is supply of goods or supply of services. In case of the former, no GST would be charged and in case of the latter 18 per cent of GST would be imposed.