GST on EV chargers attracts a concessional rate under notification, affecting classification and tax treatment. Chargers and charging stations for electrically operated vehicles are listed in the GST Schedule and attract a concessional GST rate of 5% as inserted by the relevant notification, thereby establishing their classification and altered indirect tax treatment under the Schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on EV chargers attracts a concessional rate under notification, affecting classification and tax treatment.
Chargers and charging stations for electrically operated vehicles are listed in the GST Schedule and attract a concessional GST rate of 5% as inserted by the relevant notification, thereby establishing their classification and altered indirect tax treatment under the Schedule.
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