GST Reform and its Role in Accelerating Electric Mobility in India

Abstract

This study aims to review GST structure changes affecting Electric Vehicles, analyse Electric Vehicle registrations before and after GST reforms, and analyse the impact of GST reform on electric vehicle (EV) registrations in India. This research is based on secondary data gathered from sources such as the Ministry of Road Transport and Highways (MoRTH), the VAHAN portal, and GST Council reports. The data covers the period from 2017 to 2025, which allows a comparison of the period before and after the GST reform. Data analysis is conducted using graphs, charts, tables, growth rate analysis, and regression in order to recognize the trend and relationship. This study concentrates especially on the impact of GST reform on electric mobility and provide important insights for the consumers, manufacturers and government for making further policies and adopting electric vehicles. As seen from the study, the application of GST has assisted consumers to start the use of EVs. It clearly indicates the value of the government’s continued efforts in funding the initiative and ensuring adequate infrastructure development.