What products are classified under HSN 85071000 ?
It includes Accumulator cases
HSN Code 85071000 represents Lead-acid batteries: Piston engines under GST classification. This code helps businesses identify Lead-acid batteries: Piston engines correctly for billing, taxation, and trade. With HSN Code 85071000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lead-acid batteries: Piston engines.
HSN Code 85071000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles | 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | Lead-acid, of a kind used for starting piston engines | 14% | 14% | 28% | 0% |
Description of goods
Lead-acid, of a kind used for starting piston engines
Chapter
85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Sub Chapter
8507 – Electric accumulators, including separators therefor, whether or not rectangular (including square)
Lead-acid batteries: Piston engines does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other lead-acid accumulators | |
| Nickel-cadmium | |
| Nickel-iron | |
| Nickel-metal hydride | |
| Lithium-ion | |
| Other accumulators | |
| Parts : Accumulator cases made of hard rubber and separators | |
| Parts : Other |
Other lead-acid accumulators
Nickel-cadmium
Nickel-iron
Nickel-metal hydride
Lithium-ion
Other accumulators
Parts : Accumulator cases made of hard rubber and separators
Parts : Other
It includes Accumulator cases
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lead-acid batteries: Piston engines; Nil for exempt items if applicable).
Under HSN 85071000, Lead-acid batteries: Piston engines attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.