Battery Water HSN Code
GST rates and HSN code for Battery Water.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| 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 | – |
| Toys, games and sports requisites; parts and accessories thereof | Water Rides | 95082500 | 18% | – | – | – |
| Articles And Equipment For General Physical Exercise, Gymnastics, Athletics, Other Sports (Including Tabletennis) Or Out-Door Games, Not Specified Or Included Elsewhere In This Chapter; Swimming Pools And Paddling Pools – Water-Skis, Surf-Boards, Sailboar | 95062900 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Water Park Amusements | 95082600 | 18% | – | – | – | |
| Services | Water Distribution Services | 996921 | 18% | Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020. | 01/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Steam Or Other Vapour Generating Boilers (Other Than Central Heating Hot Water Boilers Capable Also Of Producing Low Pressure Steam); Superheated Water Boilers – Steam Or Other Vapour Generating Boilers: Other Vapour Generating Boilers, Including Hybrid B | 84021910 | 18% | – | 01/07/2017 | – |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers – Parts | 84059000 | 18% | – | 01/07/2017 | – | |
| Power Driven Pumps Primarily Designed For Handling Water, Namely, Centrifugal Pumps (Horizontal And Vertical), Deep Tube-Well Turbine Pumps, Submersible Pumps, Axial Flow And Mixed Flow Vertical Pumps | 8413 | omitted | – | 01/07/2017 | – | |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers | 8405 | 18% | – | 01/07/2017 | – | |
| Centrifuges, Including Centrifugal Dryers; Filtering Or Purifying Machinery And Apparatus, For Liquids Or Gases Filtering Or Purifying Machinery And Apparatus For Liquids: For Filtering Or Purifying Beverages Other Than Water | 84212200 | 18% | – | 01/07/2017 | – | |
| Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Gas Generators And Similar Water Process Gas Generators, With Or Without Their Purifiers – Producer Gas Or Water Gas Generators, With Or Without Their Purifiers; Acetylene Ga | 84051020 | 18% | – | 01/07/2017 | – | |
| Edible fruit and nuts; peel of citrus fruit or melons | Fruit And Nuts, Uncooked Or Cooked Bysteaming Or Boiling In Water, Frozen,Whether Or Not Containing Added Sugar Orother Sweetening Matter Raspberries, Blackberries, Mulberries,Loganberries, Black, White Or Red Currantsand Gooseberries : Containing Added S | 08112010 | 5% | – | 01/07/2017 | – |
| Mineral Products-Salt; sulphur; earths and stone; plastering materials, lime and cement | Salt (Including Table Salt And Denatured Salt) And Pure Sodium Chloride, Whether Or Not In Aqueous Solution Or Containing Added Anti-Caking Or Free Flowing Agents; Sea Water | 250100 | Nil | – | 01/07/2017 | – |
| Ceramic products | Of A Water Absorption Coefficient By Weight Exceeding 10% | 69072300 | 18% | – | 15/11/2017 | – |
| Edible vegetables and certain roots and tubers | Vegetables Provisionally Preserved(For Example, By Sulphur Dioxide Gas,In Brine, In Sulphur Water Or In Otherpreservative Solutions), But Unsuitablein That State For Immediate Consumption Other Vegetables; Mixtures Of Vegetables : Green Pepper In Brine | 07119010 | 5% | – | 01/07/2017 | – |
| 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 | Electric Instantaneous Or Storage Water Heaters And Immersion Heaters; Electric Space Heating Apparatus And Soil Heating Apparatus; Electrothermic Hair-Dressing Apparatus (For Example, Hair Dryers, Hair Curlers, Curling Tong Heaters) And Hand Dryers; Elec | 85167910 | 18% | – | 27/07/2018 27/07/2018 | – |
| Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive | Other Inorganic Compounds (Including Distilled Or Conductivity Water And Water Of Similar Purity); Liquid Air (Whether Or Not Rare Gases Have Been Removed); Compressed Air; Amalgams, Other Than Amalgams Of Precious Metals: – Other Inorganic Compounds (Inc | 28530010 | 5% | – | 01/07/2017 | – |
| Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | Coal Gas, Water Gas, Producer Gas And Similar Gases, Other Than Petroleum Gases And Other Gaseous Hydrocarbons | 2705 | 5% | – | 01/07/2017 | – |
| Articles of iron or steel | Tubes, Pipes And Hollow Profiles, Of Cast Iron – Tubes, Pipes And Hollow Profiles, Of Cast Iron: Rain Water Pipe | 73030010 | 18% | – | 01/07/2017 | – |
| Fish and crustaceans, molluscs and other aquatic invertebrates | Crustaceans, Whether In Shell Or Not,Live, Fresh, Chilled, Frozen, Dried, Saltedor In Brine; Crustaceans, In Shell, Cookedby Steaming Or By Boiling In Water,Whether Or Not Chilled, Frozen, Dried,Salted Or In Brine; Flours, Meals Andpellets, Of Crustaceans | 03061290 | 5% | – | 15/11/2017 | – |
Understanding the Battery Water HSN Code and GST Implications
Battery water, a seemingly simple product, plays a crucial role in maintaining the performance and longevity of lead-acid batteries found in vehicles, inverters, and various other applications. For businesses manufacturing, supplying, or retailing battery water in India, understanding its correct HSN (Harmonized System of Nomenclature) code and the associated GST (Goods and Services Tax) rate is essential for accurate compliance.
The term “battery water” specifically refers to distilled water or demineralized water that is suitable for use in batteries. It must be free from impurities that could interfere with the electrochemical processes within the battery.
The HSN Code for Battery Water
Based on the provided data and common classifications, battery water primarily falls under HSN Chapter 28: “Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.”
More specifically, it is categorized under:
- 28530010: “Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals: – Other inorganic compounds (Inc)”
- You may also find references to 28539010: “Distilled or conductivity water and water of similar purity.” This reinforces the classification.
It is important to differentiate battery water from ordinary water (which falls under HSN 2201 and has varying GST rates depending on whether it’s packaged, mineral, etc.) or water used in other industrial processes. The “battery” specification is key to its classification here.
Understanding the GST Rate on Battery Water
According to the data provided, battery water, as classified under HSN 28530010 (and implicitly 28539010), generally attracts a 5% GST rate. This rate was effective from July 1, 2017.
While some general “water” categories in HSN 2201 are exempt (0%) or have higher rates (e.g., packaged drinking water at 12% or 18%), the purity and specific use of battery water place it within a distinct chemical classification with a lower GST burden.
Distinguishing Battery Water from Other Water Types
The data explicitly carves out “battery water” from the general water classifications under HSN 2201. This highlights its unique chemical purity and industrial application, preventing it from being treated simply as “water” for drinking or other common uses.
When dealing with battery water, it’s crucial to ensure your HSN code aligns with its chemical composition (distilled/demineralized water) and intended use (for batteries) to ensure correct GST application. Always refer to the specific HSN sub-codes for precise classification.
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