GST rates and HSN code for Duracell Battery.
| 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 | – | |
| 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 | – | |
| 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 | – |
Are you dealing with Duracell batteries and need to know the correct HSN code and GST rate for tax compliance in India? The classification of batteries under GST can be a bit complex, as it depends on the type of battery and its intended use. Let’s break down the relevant HSN codes and GST rates for Duracell batteries and related products.
Most Duracell batteries are primary cells and primary batteries, meaning they are non-rechargeable. These fall under Chapter 85 of the GST Tariff, which covers “Electrical machinery and equipment and parts thereof.”
A general HSN code for these products is 8506, which covers “Primary cells and primary batteries.” The GST rate for goods under this heading is 18%. This rate has been in effect since November 15, 2017.
The data also mentions HSN codes related to the carbon components used in batteries. For example, “Battery Carbons” fall under HSN code 85459020. This is a sub-classification of:
The GST rate for this HSN code is 18%, which has been effective since July 1, 2017. Other related HSN codes, like 85459090 (Other articles of carbon for electrical purposes) and 85452000 (Brushes), also have an 18% GST rate.
Duracell also offers battery chargers. If you are dealing with these, the HSN code is 85044030. This is a sub-classification of:
The GST rate for battery chargers is 18%. This rate has seen revisions, with 18% being applicable from August 1, 2019, and earlier rates also being in effect from November 15, 2017, and July 1, 2017.
For rechargeable lithium-ion batteries and power banks, the HSN code is 8507. The GST rate for these products is 18%, which was effective from January 1, 2019.
The HSN code for primary batteries like a standard alkaline Duracell battery is typically 8506.
The GST rate is 18%.
The HSN code is 85044030.
The HSN code is 8507, with a GST rate of 18%.
The GST rate for battery water is 0% under HSN code 2201.
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