DUTY AND TAX STRUCTURE

The SOCIETY OF MANUFACTURERS OF ELECTRIC VEHICLES (SMEV)

DUTY AND TAX STRUCTURE

Custom Duty on Import

The normal import duty is charged on the import of componets except the followings

  1. Batteries
  2. Chargers
  3. Motors
  4. Contollers & Convertors

On the above 4 items, concessional duty of 6% plus 2% E cess and 1% HE cess.

Excise Duty

Basic Excise Duty is charged at 6% on Assessable Value and there is 2% E cess and 1% HE cess.

Automobile Cess

0.125% of Automobile Cess is also levies on clearance of Vehicles.

State VAT Entry Tax Road Tax
Delhi 5.00% 0.00% 0.00%
Chandigarh 0.00% 0.00% 0.00%
Punjab 6.04% 0.00% 0.00%
Rajasthan 0.00% 0.00% 0.00%
Uttrakhand 0.00% 0.00% 0.00%
Uttar Pradesh 14.50% 0.00% 0.00%
Bihar 14.50% 0.00% 6.00%
Jharkhand 14.00% 0.00% 3.00%
Odisha 5.00% 2.00% 5.00%
West Bengal 5.00% 1.00% 9.00%
Gujarat 5.00% 0.00% 3.00%
Maharashtra 5.50% 3.50% 2.50%
Goa 12.50% 0.00% Rs 1150
Madhya Pradesh 5.00% 1.00% 7.00%
Chhattisgarh 0.00% 1.00% 4.00%
Puducherry 8.00% 0.00% 0.00%
Tamil Nadu 5.00% 0.00% 4.00%
Kerala 5.00% 0.00% 6.00%
Karnataka 5.50% 0.00% 0.00%
Andhra Pradesh 5.00% 0.00% 5.00%
Haryana 5.00% 0.00% 6.00%

Social Media