Battery charger HSN Code
GST rates and HSN code for Battery charger.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors -Static Converters: Battery Chargers | 85044030 | 18% | – | 01/08/2019 15/11/2017 1/07/2017 | – |
| 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 Other | 85459090 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 Arc-Lamp Carbon | 85459010 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 – Electrodes: Of A Kind Used For Furnaces | 85451100 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank | 8507 | 18% | – | 1/1/2019 | – | |
| Charger Or Charging Station For Electrically Operated Vehicles | 8504 | 5% | – | 01/08/2019 | – | |
| 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 Electrodes | 8545 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 – Electrodes: Other | 85451900 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 Battery Carbon | 85459020 | 18% | – | 15/11/2017 1/07/2017 | – | |
| 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 Brushes | 85452000 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Air Or Vacuum Pumps, Air Or Other Gas Compressors And Fans; Ventilating Or Recycling Hoods Incorporating A Fan, Whether Or Not Fitted With Filters – Other: Turbo Charger | 84148030 | 18% | – | 15/11/2017 | – |
| Beverages, spirits and vinegar | Water [Other Than Aerated, Mineral, Purified, Distilled, Medicinal, Ionic, Battery, De-Mineralized And Water Sold In Sealed Container] Non-Alcoholic Toddy, Neera Including Date And Palm Neera | 2201 | 0% | – | 01/07/2017 | – |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Motor Cars And Other Motor Vehicles Principally Designed For The Transport Of Persons (Other Than Those Of Heading 8702), Including Station Wagons And Racing Cars Others: Electrically Operated | 87039010 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
Understanding the Battery Charger HSN Code
Battery chargers are ubiquitous in our daily lives, powering everything from our smartphones and laptops to electric vehicles and industrial equipment. For businesses involved in the manufacturing, import, distribution, or sale of these essential devices in India, understanding their Harmonized System of Nomenclature (HSN) code and the applicable Goods and Services Tax (GST) rate is crucial for seamless operations and tax compliance.
While a “battery” has its own HSN classification, a “battery charger” is distinct and is categorized based on its function as an electrical converting device.
Pinpointing the HSN Code for Battery Chargers
The primary HSN code for most battery chargers falls under 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. This chapter covers a wide range of electrical apparatus.
Specifically, within Chapter 85, battery chargers are identified under the heading for static converters:
- 8504: Electrical transformers, static converters (for example, rectifiers) and inductors.
- 85044030: Static Converters: Battery Chargers. This is the most common and precise HSN code for general battery chargers, encompassing those used for mobile phones, laptops, and various other electronic devices.
It is important to note the distinction for electric vehicle (EV) chargers:
- While many EV chargers might also fall under 85044030, a specific provision has been introduced to encourage EV adoption. The data explicitly mentions “Charger Or Charging Station For Electrically Operated Vehicles” under HSN 8504 as well, but with a significantly reduced GST rate. This implies that while the core HSN heading remains 8504, the description or specific application leads to a different tax treatment for EV chargers.
The provided data also includes other HSN codes related to “battery” in different contexts, such as:
- 8507: This HSN heading covers “Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank.” This is for the batteries themselves, not the chargers.
- 8545: These codes pertain to “Carbon Electrodes, Carbon Brushes, Lamp Carbons, Battery Carbons,” which are components of batteries or other electrical apparatus, not standalone chargers.
- 84148030: This refers to “Turbo Charger” which is a mechanical device for engines, unrelated to electrical battery chargers.
- 2201: “Battery Water” is classified under beverages/water, separate from the electrical charger.
Therefore, when dealing with a battery charger, the focus should be on its function as a static converter.
Understanding the GST Rate for Battery Chargers
The GST rate for battery chargers depends on their type and effective date of notification:
- For general battery chargers (e.g., mobile phone chargers, laptop chargers) under HSN 85044030: The GST rate is 18%. This rate has been effective since August 1, 2019, with earlier effective dates also mentioned as November 15, 2017, and July 1, 2017, indicating a consistent rate over time.
- For Chargers or Charging Stations for Electrically Operated Vehicles (under HSN 8504): The GST rate is significantly lower at 5%. This reduced rate became effective on August 1, 2019, specifically to promote the adoption of electric vehicles.
This differentiation highlights a key policy decision by the Indian government to incentivize the EV ecosystem.
Accurate HSN classification and GST application are paramount for businesses to:
- Ensure Compliance: Adhere to GST regulations and avoid potential penalties.
- Pricing Strategy: Correctly factor in taxes for competitive pricing.
- Input Tax Credit (ITC): Properly claim ITC on purchases of components or raw materials.
- Trade Facilitation: Smoothly navigate import and export processes.
Always refer to the latest GST notifications and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) or consult with a tax professional for the most up-to-date and precise information.
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