GST invoice format for an electric vehicle (EV) dealer
An electric vehicle dealer sells e-scooters, e-bikes, electric cars and e-rickshaws that fall under the electrically operated vehicles entry at 5% GST, and EV chargers that also attract 5%. The invoice must show the VIN or chassis number, motor number, battery capacity and chemistry, battery serial number, range claimed and warranty, and separate lines for accessories that carry 18%. Any government incentive passed to the buyer should be shown clearly so the transaction value is not misstated.
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Electric scooter, 3.2 kWh lithium-ion battery (VIN as per annexure)
8711
1 NOS
1,15,000.00
1,15,000.00
5%
Electric car, 30 kWh battery
8703
1 NOS
12,90,000.00
12,90,000.00
5%
Wall-mounted EV charger, 7.4 kW
8504
1 PCS
42,000.00
42,000.00
5%
Helmet, ISI marked
6506
1 PCS
1,500.00
1,500.00
18%
Scooter seat cover and floor mat set
8714
1 SET
1,200.00
1,200.00
18%
Taxable value
₹14,49,700.00
GST (CGST + SGST, or IGST if inter-state)
₹72,836.00
Invoice total
₹15,22,536.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a electric vehicle dealer invoice needs
VIN or chassis and motor number
EVs are registered like other vehicles. These numbers link the invoice to the RTO record and the manufacturer's warranty system.
Battery capacity, chemistry and serial number
Battery is the costliest part of an EV and has its own warranty. The serial number on the invoice is what the service network uses to verify a battery claim.
Charger type and rating
Portable or wall-mounted chargers may be supplied with the vehicle or sold separately. Show the type and rating so the customer knows what has been supplied.
Speed and registration category
Low-speed e-scooters may not need registration, while high-speed models do. The category on the invoice helps the RTO and the buyer understand the vehicle's status.
Incentive or subsidy information
Where a central or state scheme reduces the price, show the incentive amount and scheme reference as given by the manufacturer so the price on the invoice reconciles.
Separate accessories block
Helmets, seat covers and phone holders are not EVs and carry 18%. Keep them in their own block on the invoice.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
GST rules that matter for a electric vehicle dealer
The 5% entry for electrically operated vehicles
Schedule I of Notification 9/2025-CT(Rate) covers electrically operated vehicles, including two- and three-wheeled electric vehicles, at 5%. The entry defines them as vehicles run solely on electrical energy from an external source or batteries fitted to the vehicle, and includes e-bicycles. The rate applies whether the vehicle is a scooter under 8711, a car under 8703 or a goods carrier under 8704. Hybrid cars are not covered by this entry and are taxed under the car rules.
EV chargers at 5%
The same schedule lists chargers and charging stations for electrically operated vehicles under heading 8504 at 5%. A dealer that installs a home charger may also charge an installation fee; installation by the dealer is a service and should be a separate line. Where the manufacturer includes a portable charger in the box, it is part of the vehicle and no separate line is needed.
Batteries sold separately
When a battery is sold on its own as a replacement, it is an electric accumulator under 8507, which sits in Schedule II at 18%. Battery packs supplied as spare parts must not be billed at the vehicle's 5% rate. This matters for dealers who sell battery upgrades or swaps, because the replacement battery may be the larger amount on a service invoice.
Inverted duty and refund
EVs are taxed at 5% while dealers may pay 18% on many inputs such as showroom fit-outs and services. Unused credit can build up. Refund of accumulated credit on inverted structure is available to suppliers of goods, subject to the formula and exclusions in the rules, so EV dealers should track credit on input goods separately from input services.
Battery-as-a-service and subscription models
Some manufacturers now sell the vehicle without a battery and lease the battery on a monthly plan. The dealer's invoice for the vehicle is then a supply of an electrically operated vehicle at 5%, while the battery subscription is a separate leasing service billed by whoever owns the battery. Leasing without operator takes the rate of the like goods, so a battery lease follows the battery's own rate. Dealers acting as collection agents for battery plans must make clear on their documents that they are not the lessor, and should not include monthly battery fees in the vehicle invoice.
Electric goods carriers and three-wheelers
E-loaders and electric three-wheelers sold to small transport operators fall under the same 5% entry, even though their petrol and diesel counterparts are at 18%. The buyer often uses the vehicle in a business and may claim credit. Print the buyer's GSTIN, vehicle type and payload on B2B invoices, and generate an e-invoice when your turnover is above the limit, because fleet buyers will reject a B2B invoice without an IRN.
Common billing mistakes
✕Charging 5% on a replacement lithium-ion battery that falls under 8507 at 18%.
✕Charging 18% on a hybrid car as if it were electric, or 5% on a hybrid as if it were fully electric.
✕Merging helmets and accessories into the vehicle line at 5%.
✕Omitting the battery serial number, which complicates warranty claims later.
✕Billing a battery subscription fee on the vehicle invoice at 5% when the battery is leased separately by another company.
Electric Vehicle Dealer GST invoice: FAQ
What is the GST rate on electric scooters and cars?
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Electrically operated vehicles, including electric two-wheelers, three-wheelers and cars, attract 5% GST under Schedule I of Notification 9/2025-CT(Rate).
Is the EV charger also at 5%?
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Yes. Chargers or charging stations for electrically operated vehicles under heading 8504 are listed at 5%. Installation work billed separately is a service at its own rate.
Are e-bicycles covered by the 5% rate?
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Yes. The definition of electrically operated vehicles in the notification expressly includes e-bicycles, so they attract 5% GST.
What GST applies to EV batteries sold separately?
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Electric accumulators under HSN 8507 are in the 18% schedule. A replacement or additional battery sold on its own is therefore taxed at 18%, not at the vehicle's 5% rate.
Can an EV dealer charge a registration handling fee?
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Yes, but a fee kept by the dealer is its own taxable consideration. It is not a pure agent amount like the RTO fee itself, and should be billed as a separate line with GST at the applicable service rate.