Exide Battery 8507 HSN Code

Understanding Exide Battery HSN Codes and GST

Exide, a prominent name in the battery industry, manufactures a wide range of batteries for various applications, from automotive to industrial and inverter use. For businesses and consumers, understanding the correct HSN (Harmonized System of Nomenclature) codes and associated GST (Goods and Services Tax) rates for Exide batteries, particularly those falling under HSN 8507, is vital for seamless transactions and compliance.

The HSN Code for Exide Batteries (Chapter 8507)

The HSN code 8507 is specifically dedicated to “Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square).” This chapter covers rechargeable batteries, which is precisely what Exide specializes in. Within this broad category, the specific type of battery dictates the exact HSN subheading.

Here’s a breakdown of relevant HSN codes for different types of Exide batteries under 8507:

• Lead-Acid Accumulators (Common for Automotive and Inverters):
  • 85071000: “Lead-Acid, Of A Kind Used For Starting Piston Engines.” This code covers typical car batteries. It attracts a 28% GST rate, effective from January 1, 2019 (originally July 1, 2017).
  • 85072000: “Other Lead-Acid Accumulators.” This code covers other lead-acid batteries, such as those used for inverters or deep-cycle applications. It also has a 28% GST rate, effective from January 1, 2019 (originally July 1, 2017).
• Nickel-Cadmium Batteries:
  • 85073000: “Nickel-Cadmium.” These batteries are less common now but might still be found. They are subject to a 28% GST rate, effective from January 1, 2019 (originally July 1, 2017).
• Nickel-Iron Batteries:
  • 85074000: “Nickel-Iron.” Similar to Nickel-Cadmium, these are older battery types. They attract a 28% GST rate, effective from January 1, 2019 (originally July 1, 2017).
• Nickel-Metal Hydride Batteries:
  • 85075000: “Nickel-Metal Hydride.” These batteries are used in various applications. They have an 18% GST rate, effective from January 1, 2019 (originally July 1, 2017).
• Lithium-Ion Batteries:
  • 85076000: “Lithium-Ion.” This is a rapidly growing segment, particularly for portable electronics and electric vehicles. They are subject to an 18% GST rate, effective from January 1, 2019.
  • 8507 (without further sub-classification): This broad HSN code for “Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank” also shows an 18% GST rate, effective from January 1, 2019.
• Other Accumulators:
  • 85078000: “Other Accumulators.” This acts as a catch-all for rechargeable batteries not specifically mentioned in other subheadings. They are subject to a 28% GST rate, effective from January 1, 2019 (originally July 1, 2017).
• Battery Parts:
  • 85079010: “Parts: Accumulator Cases Made Of Hard Rubber And Separators.” This code covers specific components of electric accumulators and attracts a 28% GST rate, effective from January 1, 2019 (originally July 1, 2017).

It’s important to differentiate these HSN codes for batteries from other related items like “Battery Chargers” (85044030, 18% GST) or “Battery Carbons” (85459020, 18% GST), which are components or accessories, not the batteries themselves.

Understanding the GST Rates for Exide Batteries

As seen from the data, the GST rates for Exide batteries under HSN 8507 vary:

• 28% GST: Applies to most lead-acid, nickel-cadmium, nickel-iron, and “other” accumulators (HSN 85071000, 85072000, 85073000, 85074000, 85078000). Also applies to specific parts like accumulator cases and separators (HSN 85079010).
• 18% GST: Applies to Nickel-Metal Hydride (HSN 85075000) and Lithium-Ion accumulators (HSN 85076000 and general 8507 for Lithium-Ion Power Banks).

The revision dates indicate that many of these rates were adjusted on January 1, 2019, from their original July 1, 2017 implementation.