Battery HSN Code

The Battery HSN Code for GST

If your business involves batteries or their related components, understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for GST compliance. Batteries, being essential for various applications, fall under specific categories within the GST framework. Let’s clarify the HSN codes and GST rates applicable to batteries and related items based on the provided data.

The data indicates that batteries and their components are primarily classified under Chapter 85 (Electrical machinery and equipment and parts thereof…).

Lithium-Ion Accumulators (Batteries) (Chapter 85):

• 850718: This HSN code covers “Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank”. The GST rate for lithium-ion accumulators is 18% with no CESS, effective from 01/01/2019. It’s important to note the exclusion of “Battery” in the description, which might indicate a more specific code exists for complete batteries.

Battery Components (Chapter 85):

The data also lists HSN codes for carbon articles used in electrical applications, including batteries:

• 85459020: This HSN code specifies “Battery Carbon” as part of “Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons And Other Articles Of Graphite Or Other Carbon, With Or Without Metal, Of A Kind Used For Electrical Purposes”. The GST rate for battery carbon is 18% with no CESS, effective from 15/11/2017 and initially 01/07/2017.

Other related carbon articles under HSN 8545, all with an 18% GST rate and no CESS (effective 15/11/2017 and 01/07/2017), include:

• 85459090: Other carbon articles.
• 85459010: Arc-lamp carbon.
• 85451100: Electrodes of a kind used for furnaces.
• 8545: Electrodes (general).
• 85451900: Other electrodes.
• 85452000: Brushes.

Battery Chargers (Chapter 85):

• 85044030: This HSN code covers “Battery Chargers” under “Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Static Converters”. The GST rate for battery chargers is 18% with no CESS, effective from various dates including 01/08/2019, 15/11/2017, and 01/07/2017.

Water for Batteries (Chapter 22):

• 2201: This HSN code includes “Water [Other Than Aerated, Mineral, Purified, Distilled, Medicinal, Ionic, Battery, De-Mineralized And Water Sold In Sealed Container]”. Notably, “Battery” water is explicitly excluded from this zero-rated category, suggesting it might fall under a different classification if sold separately.

Batteries in Electric Vehicles (Chapter 87):

• 87039010: This HSN code covers “Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons… Others: Electrically Operated”. While not directly the battery, this indicates that batteries within electric vehicles are subject to varying GST rates (Nil/17%/20%/22%) depending on the specific period.

The HSN code for batteries and related items depends on the type of battery (e.g., lithium-ion), its components (e.g., battery carbon), and related equipment like chargers. For specific types of lead-acid batteries or other chemistries not explicitly listed, further reference to the GST tariff might be needed.