https://www.business-standard.com/article/economy-policy/gst-council-may-bring-rate-on%E2%80%8A-lithium-batteries%E2%80%8A-on-par%E2%80%8A-with-%E2%80%8Aevs-report-122060900371_1.html

At present, e-vehicles are taxed at 5 per cent, while lithium-ion batteries are taxed at 18 per cent.