Service of Charging of battery of Electrical Vehicle attracts 18% GST

In re Chamundeswari Electricity Supply Corporation Limited (GST AAR Karnataka) Battery charging service provided by public charging station attracts 18% GST The AAR, Karnataka, in M/s. Chamundeswari Electricity Supply Corporation Ltd. [Advance Ruling No. KAR ADRG 24/2023 dated July 13, 2023] ruled that the activity of charging battery of electrical vehicle is ‘supply of service’ covered under SAC 998714 ‘Maintenance and repair services of transport machinery and equipment’ and attracts GST @18% as per Sl. no. 25(ii) of the Notification No.11/2017-Central Tax (Rate), dated 28-06-2017 (â...