https://www.taxtmi.com/caselaws?id=440596 Electric vehicle battery charging is treated as a supply of service under GST, not as a supply of electricity as goods, because the charging station uses electricity internally to convert energy for the battery and the consumer receives a charging facility rather than a direct sale of electricity. The activity is classified under SAC 998714, covering battery charging and related maintenance or repair services for transport equipment, and attracts GST at 18%. Input tax credit may be claimed and utilised in accordance with the GST provisions and the credit apportionment rules, including Rules 42 and 43. en-us Thu, 13 Jul 2023 00:00:00 +0530 Thu, 17 Apr 2025 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440596 Electric vehicle battery charging is treated as a supply of service under GST, not as a supply of electricity as goods, because the charging station uses electricity internally to convert energy for the battery and the consumer receives a charging facility rather than a direct sale of electricity. The activity is classified under SAC 998714, covering battery charging and related maintenance or repair services for transport equipment, and attracts GST at 18%. Input tax credit may be claimed and utilised in accordance with the GST provisions and the credit apportionment rules, including Rules 42 and 43. Case-Laws GST Thu, 13 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440596