Calculate GST for Electric Vehicles
Calculate GST on electric cars, e-scooters, lithium battery powered bikes, and EV chargers.
Open CalculatorQuick Summary
GST Rate Explanation
To drive green energy adoption and reduce urban pollution, the GST Council lowered the tax rate on all electric vehicles (HSN 8703) to a concession rate of 5%.
Visual Tax Split & Collection Rules
Within State (CGST + SGST)
When supply is within the same state (intrastate), the CGST and SGST are collected. The total tax is split 50/50 between Central and State governments.
Across States (IGST)
When supply spans across states (interstate), a single Integrated GST of 5% is collected in full by the Central government before allocation.
GST Rate Structure Slabs
| Tax Slab | CGST (Central) | SGST (State) | IGST (Integrated) | Notes |
|---|---|---|---|---|
| 0% | 0.0% | 0.0% | 0.0% | Exempted / Nil rated goods |
| 5% | 2.5% | 2.5% | 5.0% | Essential items & services |
| 12% | 6.0% | 6.0% | 12.0% | Standard reduced rate items |
| 18% | 9.0% | 9.0% | 18.0% | Standard general rate items |
| 28% | 14.0% | 14.0% | 28.0% | Luxury / Sin goods & services |
GST Calculation Examples
Electric scooter purchase dealer cost
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹1,20,000.00
GST (5%): ₹6,000.00
Total: ₹1,26,000.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹1,20,000.00
Base Amount: ₹1,14,285.71
GST Included: ₹5,714.29
Electric SUV family car purchase
Add GST (Exclusive)
Formula: Amount + (Amount × Rate%)
Base Amount: ₹14,00,000.00
GST (5%): ₹70,000.00
Total: ₹14,70,000.00
Remove GST (Inclusive)
Formula: Amount − (Amount / (1 + Rate%))
Total Amount: ₹14,00,000.00
Base Amount: ₹13,33,333.33
GST Included: ₹66,666.67
Frequently Asked Questions
Related GST Calculators
Government References & Notifications
Tax Disclaimer Notice
Chargers and accessories purchased separately from the vehicle are taxed at 18% GST.