Charging of Electric Vehicles: Should it be exempt or attract 18% GST?

India is among a handful of countries that support the global electric vehicle (‘EV’) 30@30 campaign. It is targeting to have at least 30% new vehicle sales to be electric by 2030. Having an accessible and robust network of EV charging infrastructure is a pre-requisite to achieve the said ambitious target. The functioning of an EV is based on the battery installed in it. The battery provides the n…