Page last updated:
HSN 8507
Battery HSN Code 8507 and GST Rate
Rechargeable batteries (electric accumulators) fall under HSN 8507. From 22 September 2025, all batteries under 8507 attract 18% GST. Lead-acid batteries for cars and inverters were cut from 28%; lithium-ion batteries were already at 18%.
- HSN code
- 8507
- GST rate
- 18%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
Battery HSN code list with GST rates
| HSN code | Description | GST |
|---|---|---|
| 85071000 | Lead-acid batteries for starting engines (car, bike batteries) | 18% (was 28%) |
| 85072000 | Other lead-acid batteries (inverter batteries) | 18% (was 28%) |
| 85073000 | Nickel-cadmium batteries | 18% (was 28%) |
| 85075000 | Nickel-metal hydride batteries | 18% |
| 85076000 | Lithium-ion batteries (including power banks, EV and solar storage) | 18% |
| 8506 | Primary cells (non-rechargeable AA/AAA cells) | 18% |
GST on batteries after GST 2.0
An inverter battery priced at ₹12,000 before tax now carries ₹2,160 GST at 18% instead of ₹3,360 at 28%.
Batteries used for solar storage are taxed at 18% under 8507; the 5% rate for solar applies to PV modules and specified renewable devices, not to batteries sold separately.
GST calculator for battery
CGST + SGST (intra-State) ₹0 + ₹0
GST amount ₹0
Total with GST ₹0
Frequently Asked Questions
What is the HSN code for a battery?
Rechargeable batteries fall under HSN 8507. Car batteries are 85071000 and lithium-ion batteries 85076000.
What is the GST rate on batteries in 2026?
18% for all batteries under 8507, from 22 September 2025.
What is the GST on an inverter battery?
18%. Lead-acid inverter batteries (85072000) were taxed at 28% before GST 2.0.
What is the HSN code for a lithium-ion battery?
85076000, taxed at 18%.
What is the HSN code for a car battery?
85071000 (lead-acid batteries for starting piston engines), taxed at 18%.
Is GST on solar batteries 5%?
No. Batteries sold separately are 18%. The 5% rate applies to solar PV modules and specified renewable energy devices.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.