HSN Code 85076000: Lithium-Ion

HSN Code 85076000 represents Lithium-Ion under GST classification. This code helps businesses identify Lithium-Ion correctly for billing, taxation, and trade. With HSN Code 85076000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Lithium-Ion.

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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)	Lithium-ion	9%	9%	18%	0%

Description of goods

Lithium-ion

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)

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
85071000	Lead-acid, of a kind used for starting piston engines
85072000	Other lead-acid accumulators
85073000	Nickel-cadmium
85074000	Nickel-iron
85075000	Nickel-metal hydride
85078000	Other accumulators
85079010	Parts : Accumulator cases made of hard rubber and separators
85079090	Parts : Other

HSN Code 85071000

Lead-acid, of a kind used for starting piston engines

HSN Code 85072000

Other lead-acid accumulators

HSN Code 85073000

Nickel-cadmium

HSN Code 85074000

Nickel-iron

HSN Code 85075000

Nickel-metal hydride

HSN Code 85078000

Other accumulators

HSN Code 85079010

Parts : Accumulator cases made of hard rubber and separators

HSN Code 85079090

Parts : Other

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name*

Phone Number*

Country code

Order Number	Description
2	Epcos India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
77/2020	Shri M. Srinivas And Others (Naa (National Anti Profiteering Authority), )
68/2020	Shri M. Srinivas (Naa (National Anti Profiteering Authority), )

Order No. 2

Epcos India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)

Order No. 77/2020

Shri M. Srinivas And Others (Naa (National Anti Profiteering Authority), )

Order No. 68/2020

Shri M. Srinivas (Naa (National Anti Profiteering Authority), )

What products are classified under HSN 85076000 ?

It includes Electro-Magnetic Coils

Any common misclassification issue with Lithium-Ion?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Lithium-Ion?

Under HSN 85076000, Lithium-Ion attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Lithium-Ion?

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.

Do e‑way bill and e‑invoice apply for Lithium-Ion?

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.

Can we claim ITC on inputs used to trade Lithium-Ion?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Important Disclaimer

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.

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