Battery Rickshaw HSN Code
GST rates and HSN code for Battery Rickshaw.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Others: Electrically Operated | 87039010 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| Trailers And Semi-Trailers; Other Vehicles, Not Mechanically Propelled; Parts Thereof Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like) | 87168010 | 18% | Nil | 01/08/2019 27/07/2018 27/07/2018 | – | |
| Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorized Other | 87120090 | 12% | Nil | 01/08/2019 1/07/2017 | – | |
| Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised Bicycles And Other Cycles (Including Delivery Tricycles), Not Motorised Bicycles | 87120010 | 12% | Nil | 01/08/2019 1/07/2017 | – | |
| Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors -Static Converters: Battery Chargers | 85044030 | 18% | – | 01/08/2019 15/11/2017 1/07/2017 | – |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Other | 85459090 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Arc-Lamp Carbon | 85459010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes – Electrodes: Of A Kind Used For Furnaces | 85451100 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank | 8507 | 18% | – | 1/1/2019 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Electrodes | 8545 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes – Electrodes: Other | 85451900 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Battery Carbon | 85459020 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes Brushes | 85452000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Beverages, spirits and vinegar | Water [Other Than Aerated, Mineral, Purified, Distilled, Medicinal, Ionic, Battery, De-Mineralized And Water Sold In Sealed Container] Non-Alcoholic Toddy, Neera Including Date And Palm Neera | 2201 | 0% | – | 01/07/2017 | – |
| Rubber and articles thereof | Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle –Rickshaws And Three Wheeled Powered Cycle Rickshaws | 4011 | 5% | – | 01/07/2017 | – |
| Inner Tubes Of Rubber [Other Than Of A Kind Used On/In Bicycles, Cycle-Rickshaws And Three Wheeled Powered Cycle Rickshaws; And Rear Tractor Tyre Tubes] | 4013 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
| Pneumatic Tyres Or Inner Tubes, Of Rubber, Of A Kind Used On / In Bicycles, Cycle –Rickshaws And Three Wheeled Powered Cycle Rickshaws | 4013 | 5% | – | 01/07/2017 | – | |
| Inner Tubes, Of Rubber – Other : Of A Kind Used In Tyres Of Cycle Rickshaws And Three-Wheeled Powered Cycle-Rickshaws | 40139050 | 5% | – | 15/11/2017 – 1/07/2017 | – | |
| Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Other Prepared Or Preserved Meat, Meat Offal Or Blood Other, Including Preparations Of Blood Of Any Animal | 16029000 | 12% | – | 01/07/2017 | – |
| Other Prepared Or Preserved Meat, Meat Offal Or Blood Of Poultry Of Heading 0105 : Of Fowls Of The Species Gallus Domesticus | 16023200 | 12% | – | 01/07/2017 | – |
Understanding the HSN Code for Battery Rickshaws
Battery rickshaws fall under Chapter 87 of the HSN, which covers “Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.” Within this chapter, the classification depends on whether the vehicle is primarily designed for passenger transport or is a non-mechanically propelled vehicle.
Based on the provided data and common interpretations for battery-operated vehicles:
- For electrically operated motor vehicles primarily designed for the transport of persons:
- HSN 8703: “Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars.”
- Specifically, 87039010 is listed as “Others: Electrically Operated.” This code is the most direct fit for battery-operated rickshaws designed for passenger transport.
- For non-mechanically propelled rickshaws (like pedal rickshaws):
- HSN 87168010: “Other Vehicles Hand Propelled Vehicles (E.G. Hand Carts, Rickshaws And The Like).” While battery rickshaws are mechanically propelled, this code is relevant for understanding the broader category of rickshaws.
It is important to distinguish between fully electric battery-operated rickshaws and their parts or traditional non-motorized rickshaws. The HSN for a complete battery rickshaw, being an electric vehicle for passenger transport, generally falls under HSN 8703.
Understanding the GST Rate for Battery Rickshaws and Related Items
The GST rates for battery rickshaws and their components have seen beneficial reductions to promote electric mobility.
- For the complete Battery Rickshaw (Electrically Operated Vehicle):
- The data shows HSN 87039010 with a GST rate of 28%, with revisions that brought it down to 17%/20%/22%, effective from July 1, 2017, and then August 1, 2019.
- Crucially, recent government notifications (beyond the provided data, but widely known and easily verifiable) have significantly reduced the GST on fully electric, battery-operated e-rickshaws (HSN 8703) to 5%. This is a key incentive for green mobility.
- For related parts and components:
- Battery Chargers (HSN 85044030): 18% GST.
- Battery Carbons (HSN 85459020) and other carbon articles for electrical purposes: 18% GST.
- Lithium-Ion Accumulators (Other than battery) including Lithium-Ion Power Bank (HSN 8507): 18% GST. (Note: While batteries are generally 18% if sold separately, when bundled with the e-rickshaw, the whole vehicle is taxed at 5%).
- Pneumatic Tyres or Inner Tubes of Rubber, of a kind used on Bicycles, Cycle-Rickshaws and Three Wheeled Powered Cycle Rickshaws (HSN 4011/4013): 5% GST. This is a specific benefit for cycle and rickshaw tires. Other inner tubes might attract 18%.
Therefore, while individual components might attract 18% GST, the complete battery-operated e-rickshaw benefits from a much lower 5% GST rate to encourage adoption.
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