https://www.taxtmi.com/article/detailed?id=11685 Charging of electric vehicle batteries at public charging stations is treated as a battery charging service, not as sale or distribution of electricity, because the station consumes electricity on its premises to convert electrical into stored chemical energy. Fees billed as an "Electric Vehicle Charging Fee," including energy and service components, constitute consideration for that service, require issuance of tax invoices, and are taxable as a service under the applicable service classification. en-us Wed, 02 Aug 2023 10:15:49 +0530 Wed, 02 Aug 2023 10:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11685 Charging of electric vehicle batteries at public charging stations is treated as a battery charging service, not as sale or distribution of electricity, because the station consumes electricity on its premises to convert electrical into stored chemical energy. Fees billed as an "Electric Vehicle Charging Fee," including energy and service components, constitute consideration for that service, require issuance of tax invoices, and are taxable as a service under the applicable service classification. Articles Goods and Services Tax - GST Wed, 02 Aug 2023 10:15:49 +0530 https://www.taxtmi.com/article/detailed?id=11685