Battery operated e rickshaws and e carts for passengers or goods.
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E Rickshaw falls under HSN 8703, in chapter 87 (Vehicles).
Battery operated rickshaws are electric vehicles, classified in 870380 for passengers or 870460 for goods, and taxed at 5%. The lead acid or lithium battery bought separately is 18%. Pedal rickshaws without a motor are cycles of heading 8712.
| Code | Description |
|---|---|
| 870380 | Passenger vehicles with only an electric motor (e rickshaw) |
| 870460 | Goods vehicles with only an electric motor (e cart, e loader) |
The GST rate on e rickshaw is 5%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8703 |
| Above Rs 5 crore | 6 on every invoice | 870380, 870460 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 87 |
Here is how a line for e rickshaw looks on a tax invoice within one state: 1 × e rickshaw at Rs 1,40,000.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| E Rickshaw | 8703 | 1 × e rickshaw | 1,40,000.00 | 1,40,000.00 | 3,500.00 | 3,500.00 | 1,47,000.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 7,000.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 87 (Vehicles) covers: Tractors, cars, buses, trucks, motorcycles, bicycles and their parts.
Products often bought, sold or invoiced together with e rickshaw:
E Rickshaw falls under HSN 8703: battery operated e rickshaws and e carts for passengers or goods. Common 6 digit codes are 870380 for passenger vehicles with only an electric motor (e rickshaw) and 870460 for goods vehicles with only an electric motor (e cart, e loader).
5%: CGST 2.5% plus SGST 2.5% on a sale within a state, or IGST 5% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8703 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 870380, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.