Battery HSN Code: Understanding HSN Classifications for Battery Products
Batteries are used in cars, inverters, laptops, toys and many other products. Under GST, these battery products must be billed with the correct HSN code so that the GST rate and input tax credit are applied in the right way.
In this guide you will learn the main battery HSN code, the specific codes for laptop, inverter and lithium batteries and how these codes link with GST rates for manufacturers, dealers and scrap sellers.
What Is the Battery HSN Code
Under GST, goods are classified using HSN codes. These codes come from the Harmonised System of Nomenclature and help group similar items for tax and customs purposes.
Most battery products are classified in two main chapters. Primary cells and primary batteries that are not rechargeable usually fall under chapter 85 heading 8506. Rechargeable batteries and accumulators normally fall under heading 8507, which covers electric accumulators including their separators.
For day to day business, when people talk about the battery HSN code they usually mean heading 8507. This heading covers common products such as car batteries, inverter batteries, UPS batteries, laptop battery packs and many lithium ion storage batteries used with solar systems and backup power units.
Once you decide that your product is a battery or accumulator and not a charger or power supply, you will usually classify it somewhere under heading 8507 and then pick the correct detailed sub code.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 8506 | Primary cells and batteries | Non rechargeable primary cells and primary batteries | 18% |
| 8507 | Electric accumulators | Rechargeable batteries and accumulators (general battery group) | 18% |
| 85071000 | Lead acid starter batteries | Lead acid batteries used for starting piston engines (car batteries) | 18% |
| 85072000 | Other lead acid accumulators | Inverter and UPS lead acid batteries for backup power | 18% |
| 85076000 | Lithium ion accumulators | Lithium ion battery packs for laptops, mobiles, EVs, storage | 18% |
| 85044030 | Static converters: battery chargers | Battery chargers and similar charging units | 18% |
HSN Code for Laptop, Inverter, and Lithium Batteries
Inside heading 8507 there are more detailed eight digit HSN codes that depend on the chemistry and use of the battery.
Lead acid batteries that are used for starting engines, like many car batteries, are generally classified under HSN code 85071000 . Other lead acid accumulators that are not only for starting engines usually fall under HSN code 85072000. This group covers many tubular inverter batteries and UPS batteries used at homes, shops and offices.
Lithium ion batteries are usually classified under HSN code 85076000. This code covers rechargeable lithium ion cells and battery packs that are used in mobile phones, laptops, power banks, electric vehicles and many other modern devices.
Laptop batteries in most new laptops are lithium ion packs, so they are generally treated as lithium ion batteries under HSN 85076000 . In some special designs a different sub code may apply, but for normal laptop packs this is the common choice.
If you sell inverter batteries for home or office backup, you will mostly use HSN 85072000 because these are other lead acid accumulators meant for deep discharge use. Many UPS battery units also fall in the same category when they are sold as separate batteries.
Battery chargers, UPS units and inverters are not batteries. They are static converters and are usually classified under heading 8504. In particular, battery chargers often use HSN code 85044030 , which covers static converters such as battery chargers.
GST on Batteries and HSN Code Classification
The HSN code tells you the correct chapter and heading for a battery, but the GST rate depends on how the GST Council has fixed the rate for that heading.
Earlier, many batteries under heading 8507 were kept in a higher GST slab such as 28 %. Over time, rate changes reduced this burden and now in the new GST structure most standard batteries under 8507 are placed in the 18 % slab .
As a simple thumb rule, normal lead acid batteries under HSN 85071000 and 85072000 and most lithium ion batteries under HSN 85076000 are now generally taxed at around 18 % under GST. Special industrial or high capacity accumulators may have specific rate entries, so you should always check the latest notification for your exact product.
Battery chargers and other static converters under HSN 85044030 are also usually taxed at 18 % under the general machinery and electrical goods slab in the present rate structure.
Both lithium batteries and lead acid batteries come under the same broad heading 8507, but they have different detailed HSN lines. Lithium batteries are under 85076000 while lead acid batteries are under 85071000 or HSN code 85072000 . The GST system still treats all of them as electric accumulators for rate purposes unless a specific entry gives a separate rate.
Old or scrap batteries can be sold either as used electric accumulators under 8507 or, when they are broken for metal recovery, under scrap metal headings such as those for lead scrap. In such cases the GST rate may vary depending on how the product is described and invoiced, so it is safer not to guess if there is doubt.
Conclusion
The battery HSN code is an important part of correct GST treatment for all kinds of battery products. Most rechargeable batteries and accumulators come under heading 8507, with lead acid batteries in codes such as 85071000 and 85072000 and lithium ion batteries in code 85076000. Battery chargers usually sit under heading 8504 with codes like 85044030.
When you map each battery product to the right HSN code and apply the correct GST rate, your invoices become more accurate, your input tax credit remains safe and you reduce the risk of future disputes or penalties. Keeping a clear HSN master for car batteries, inverter batteries, laptop batteries, lithium packs and scrap batteries makes GST billing and filing much easier for your business.
I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.
Frequently Asked Questions
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What is the HSN code for batteries in India?
Most rechargeable batteries in India are classified under heading 8507, which covers electric accumulators. Within this heading, lead acid batteries use codes such as 85071000 and 85072000 and lithium ion batteries usually use code 85076000.
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How does the HSN code for batteries affect GST?
The HSN code for batteries decides which GST rate entry applies. When a battery is correctly classified under heading 8507, the GST rate for that heading, usually around 18 % in the present structure, is applied and input tax credit is allowed according to the rules for that category.
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What is the HSN code for inverter and laptop batteries?
Inverter batteries are normally other lead acid accumulators and often fall under HSN code 85072000. Laptop batteries are usually lithium ion packs and are commonly classified under HSN code 85076000, which covers lithium ion batteries and accumulators.
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Are lithium and lead acid batteries classified differently under HSN?
Yes. Both are in the same broad heading 8507 but they use different detailed sub codes. Lead acid batteries use codes such as 85071000 and 85072000, while lithium batteries use code 85076000. These separate lines help show the chemistry and use of the battery.
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What GST rates apply to batteries under the HSN code?
Under the latest GST structure, most standard batteries under heading 8507 such as lead acid and lithium ion batteries are placed in the 18 % slab. Earlier many of them were taxed at 28 %, but later rate cuts moved them to 18 %. You should always check the latest rate notification for your specific product.