Taxing EV charging: The GST conundrum on charging infrastructure

The electric vehicle (EV) industry is poised for a big leap; as per certain reports, it can become a $150 billion industry by 2030. It is against this backdrop that the issue of applicability of the Goods and Services Tax (GST) on a key facet of the EV ecosystem — the charging infrastructure — requires an examination. Framework under GST laws From a GST impact analysis perspective, the first step…