The battery hsn code is 8507 for every rechargeable battery, from tubular inverter batteries and car batteries to lithium ion packs, and GST on batteries is 18%. Lead acid batteries were in the 28% slab until 22 September, so inverter and vehicle battery bills dropped noticeably after the reform.
Non-rechargeable dry cells such as AA and AAA are 8506, also at 18%. This page explains each sub-heading, the codes for chargers and battery scrap, and an inverter dealer's bill. Other electrical goods are on the electrical items hub.
Batteries: codes and GST rates
Item / HSN / GST- Lead acid inverter battery, tubular18%Was 28% before the reform
- Lead acid vehicle battery18%For starting engines
- UPS battery, sealed lead acid18%SMF batteries
- Lithium ion battery18%Laptops, phones, power banks, EVs
- Nickel cadmium battery18%Industrial use
- AA, AAA and other dry cells18%Primary cells, not rechargeable
- Battery charger18%Static converter
- Charger for electric vehicles5%Specific entry
- Battery scrap and used batteries18%Waste of batteries
Quick facts
HSN heading
8507: electric accumulators (rechargeable)GST rate
18% (9% CGST + 9% SGST)Rate before the reform
28% for lead acid, 18% for lithium ionDry cells
8506 at 18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
8504 (that is chargers and inverters)
Battery hsn code and gst rate by type
| Battery | HSN | GST |
|---|---|---|
| Lead acid, for starting piston engines (car, bike, truck) | 8507 10 | 18% |
| Other lead acid (inverter, UPS, solar) | 8507 20 | 18% |
| Nickel cadmium | 8507 30 | 18% |
| Nickel metal hydride | 8507 50 | 18% |
| Lithium ion | 8507 60 | 18% |
| Other accumulators | 8507 80 | 18% |
| Battery parts and separators | 8507 90 | 18% |
| Primary cells and batteries (AA, AAA, button cells) | 8506 | 18% |
Inverter battery hsn code and gst rate
Tubular and flat plate inverter batteries are lead acid accumulators used for backup, so they fall under 8507 20. After the reform they carry 18% instead of 28%. On a taxable value of Rs 12,000, the GST falls from Rs 3,360 to Rs 2,160. Inverters themselves are static converters under 8504 40; see inverters and UPS.
Lithium battery hsn code
Lithium ion batteries for laptops, phones, power banks, e-bikes and solar storage are 8507 60 at 18%. A lithium battery pack sold fitted inside an electric vehicle is part of the vehicle, and electric vehicles carry 5%. Loose replacement packs remain 8507 60.
Battery charger and battery scrap
A battery charger is a static converter under 8504 40 at 18%. Chargers and charging stations for electric vehicles have a 5% entry. Used and scrap batteries are waste of electric accumulators, under 8549 in the current tariff, at 18%. Many dealers take back old batteries against new ones; that exchange is two supplies, and the old battery's value is part of the payment. See scrap.
Inverter dealer invoice
Inverter shop bill with exchange: Tubular battery 150 Ah, HSN 8507 20, taxable value Rs 12,500. CGST 9% Rs 1,125. SGST 9% Rs 1,125. Total Rs 14,750. Less old battery taken back at Rs 1,500 (shown as consideration in kind). Net payable Rs 13,250.
The GST is charged on the full value of the new battery. The exchange value does not reduce the taxable value of the new battery.
Frequently asked questions
What is the GST rate on batteries?
Rechargeable batteries under 8507 and dry cells under 8506 are taxed at 18%. Lead acid batteries were 28% before 22 September.
What is the inverter battery hsn code?
Inverter batteries are lead acid accumulators under 8507 20, at 18%.
What is the lithium battery hsn code?
Lithium ion batteries are 8507 60, at 18%.
What is the battery charger hsn code?
Battery chargers are 8504 40 at 18%. Chargers for electric vehicles are 5%.
What is the hsn code for AA battery?
AA and AAA dry cells are primary cells under 8506, at 18%.