HSN Codes chevron_right Section 16 chevron_right Chapter 85 chevron_right Sub Chapter 8507

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8507 HSN Code: Electric accumulators & separators

HSN Sub Chapter 8507 represents Electric accumulators & separators under GST classification. This code helps businesses identify Electric accumulators & separators correctly for billing, taxation, and trade. With HSN Sub Chapter 8507, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electric accumulators & separators.

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New GST Rate for HSN Code 8507

GST Rate for Electric accumulators & separators under HSN Code 8507. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
85 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) 18% 5%

Chapter: 85

Description: Electric accumulators, including separators therefor, whether or not rectangular (including square)

New GST Rate: 18% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 8507

Following Tariff HSN code falls under Electric accumulators & separators:

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

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

Other lead-acid accumulators

Nickel-cadmium

Nickel-metal hydride

Other accumulators

Parts : Accumulator cases made of hard rubber and separators

Parts : Other

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Case Laws Related to Sub Chapter 8507

Order Number Description
Xiaomi Technology India Private Limited (AAR (Authority For Advance Ruling), Karnataka)
M/S. Vihan Enterprises (Legal Name - Swati Dubey) (AAR (Authority For Advance Ruling), Madhya Pradesh)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Epcos India Pvt. Ltd. (AAR (Authority For Advance Ruling), Haryana)
Shri M. Srinivas And Others (Naa (National Anti Profiteering Authority), )
Xiaomi Technology India Private Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Shri M. Srinivas (Naa (National Anti Profiteering Authority), )

Xiaomi Technology India Private Limited (AAR (Authority For Advance Ruling), Karnataka)

M/S. Vihan Enterprises (Legal Name - Swati Dubey) (AAR (Authority For Advance Ruling), Madhya Pradesh)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

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

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

Xiaomi Technology India Private Limited (AAAR (Appellate Authority For Advance Ruling), Karnataka)

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

FAQs for Sub Chapter 8507

What products are classified under HSN 8507

It includes Electric accumulators & separators

Does MRP, weight or pack size change GST treatment for Electric accumulators & separators?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Is the composition scheme suitable if I mainly trade Electric accumulators & separators?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

What are the e‑way bill and e‑invoice points while moving Electric accumulators & separators?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

What misclassification mistakes happen with Electric accumulators & separators?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

How should I document Electric accumulators & separators sent for job work?

Use a delivery challan for sending Electric accumulators & separators to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

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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