No GST Exemption for Electric Vehicle Charging at Public Stations: Fitment Committee Decision

• Ministry of Power clarified that charging an EV battery is a service that consumes electricity but does not constitute the sale of electricity
• GST panel upheld the decision to impose 18% GST on charging of EVs at public charging stations
• Industry requested exemption due to dual nature of EV charging process
• Karnataka AAR ruled that charging batteries at public charging stations constitutes a supply of service subject to 18% GST
• AAR emphasized that service at EV charging stations includes more than just supply of electricity, justifying application of GST to full amount charged

Source: businesstoday.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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