Transport, travel and auto
An e-rickshaw dealer sells battery-operated passenger rickshaws and e-carts that qualify as electrically operated three-wheeled vehicles at 5% GST, while replacement lead-acid or lithium batteries under 8507 attract 18%. The invoice must show the chassis and motor numbers, battery type, number and capacity, charger supplied, seating or payload rating, type approval details, and the buyer's KYC for registration. Battery sets sold later, and spare parts, should be invoiced on separate lines at their own rates.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| E-rickshaw, passenger, 4+1 seater, with 4 x 12 V lead-acid batteries and charger | 8703 | 1 NOS | 1,45,000.00 | 1,45,000.00 | 5% |
| E-cart, cargo version, 500 kg payload, lithium battery | 8704 | 1 NOS | 1,85,000.00 | 1,85,000.00 | 5% |
| Replacement battery set, 4 x 12 V 120 Ah lead-acid | 8507 | 1 SET | 38,000.00 | 38,000.00 | 18% |
| Replacement e-rickshaw charger, 48 V | 8504 | 1 PCS | 4,800.00 | 4,800.00 | 5% |
| Taxable value | ₹3,72,800.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹23,580.00 | ||||
| Invoice total | ₹3,96,380.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: GST Rates and Slabs in India: The Current Structure Explained · HSN Codes and GST Rates for Electronics and Appliances · What Is an HSN Code and Why Does Every GST Invoice Need One?
Schedule I of Notification 9/2025-CT(Rate) lists electrically operated vehicles, including two and three wheeled electric vehicles, at 5%. E-rickshaws and e-carts run solely on battery power fall within this definition, whether they are classified under 8703 or 8704. Petrol, CNG and diesel three-wheelers are at 18%, so dealers selling both must take care with the rate on each invoice.
Batteries are replaced every one to three years in this trade, which makes them a big share of a dealer's sales. Electric accumulators under 8507 are in the 18% schedule. The battery supplied with a new e-rickshaw is part of the vehicle at 5%, but every later battery set is a separate supply at 18%. Old batteries taken back are scrap, sold to authorised recyclers on proper invoices.
The 5% entry for chargers covers chargers or charging stations for electrically operated vehicles. Controllers and other electronic spares are not chargers, so they follow their own heading, generally at 18%. Dealers should check each spare's HSN against the notification and not apply 5% across the spare parts counter.
Some cheap e-rickshaws sold in markets are not type approved and cannot be registered. A registered dealer should sell only approved models and print the approval reference. Selling unapproved vehicles exposes buyers to fines and can lead to disputes about the dealer's invoice later.
Lead-acid batteries in e-rickshaws usually carry warranties of six to eighteen months. When a battery fails in warranty and the manufacturer replaces it free, the dealer passes the replacement to the buyer with a delivery challan or zero-value document, not a sale invoice. When the dealer gives a pro-rata discount on a new battery instead, the new battery is a sale at 18% on the discounted price. The invoice should state the old battery's serial number and the warranty basis so that the manufacturer can settle the dealer's claim.
Buyers usually hand over old batteries when buying new ones. The scrap batteries are bought by the dealer, often from unregistered drivers, and sold in bulk to recyclers. The sale of scrap batteries by a registered dealer is a taxable supply and should be invoiced with the proper HSN. Exchange value should be shown separately on the new battery invoice rather than netted, so the taxable value is not understated.
E-rickshaws and e-carts that run solely on battery power are electrically operated vehicles and attract 5% GST under Schedule I of Notification 9/2025-CT(Rate).
Three-wheeled vehicles under 8703 that are not electric attract 18% from 22 September 2025, reduced from 28%, according to the PIB FAQs.
Sales to individual drivers are B2C and need no IRN. Sales to fleet operators or businesses need an e-invoice once the dealer's turnover crosses the e-invoicing limit.
Yes. Chargers for electrically operated vehicles under heading 8504 are listed at 5% in Schedule I. A charger bought as a replacement is still a charger for an EV.
Road tax and registration fees are state levies paid to the transport department. If the dealer collects them, they should be shown outside the taxable value as amounts paid on the buyer's behalf.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · PIB — FAQs on GST rate changes from 22 September 2025 · GST Council — Press release, 56th meeting recommendations (rate changes)
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