GoodsHSN 87
Electrically operated vehicles, including two and three wheeled electric vehicles. Explanation.— For the purposes of this entry, ―Electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include E- bicycles. — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 87 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, electrically operated vehicles, including two and three wheeled electric vehicles. explanation.— for the purposes of this entry, ―electrically operated vehicles‖ means vehicles which are run solely on electrical energy derived from an external source or from one or more electrical batteries fitted to such road vehicles and shall include e- bicycles. classified under HSN 87 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.