An 18% goods and services tax (GST) may be imposed on charging batteries used in electric vehicles, the Karnataka authority for advance rulings (AAR) held on Thursday, on an appeal made to the tribunal by Mysuru-based electricity distribution company Chamundeswari Electricity Supply Corporation.
The company, which is setting up its own EV charging stations for two and four wheelers had sough clarity on whether electric battery charging services would come in the ambit of GST. This is because providing charging infrastructure involves two components, providing the electricity for charging and providing the service itself. If the first component is deemed a supply of goods,
