Laptop Battery HSN Code

GST rates and HSN code for Laptop Battery.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate 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 articlesElectrical Transformers, Static Converters (For Example, Rectifiers) And Inductors -Static Converters: Battery Chargers8504403018%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 Other8545909018%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 Carbon8545901018%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 Furnaces8545110018%15/11/2017 1/07/2017
Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank850718%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 Electrodes854518%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: Other8545190018%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 Carbon8545902018%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 Brushes8545200018%15/11/2017 1/07/2017
Beverages, spirits and vinegarWater [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 Neera22010%01/07/2017
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereofAutomatic Data Processing Machines And Units Thereof; Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included – Portable Automatic Data Processin8471301018%01/07/2017
Automatic Data Processing Machines And Units Thereof; Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included – Other Digital Automatic Data Proc8471412018%01/07/2017
Automatic Data Processing Machines And Units Thereof; Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included – Other Digital Automatic Data Proc8471419018%01/07/2017
Automatic Data Processing Machines And Units Thereof; Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included – Portable Automatic Data Processin8471309018%01/07/2017
Automatic Data Processing Machines And Units Thereof; Magnetic Or Optical Readers, Machines For Transcribing Data On To Data Media In Coded Form And Machines For Processing Such Data, Not Elsewhere Specified Or Included – Other Digital Automatic Data Proc8471411018%01/07/2017
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereofMotor 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 Operated8703901028%Nil/17%/20%/22%01/08/2019 25/01/2018 1/07/2017
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)With Outer Surface Of Plastic Or Of Textile Materials42021218%15/11/2017

Understanding the Laptop Battery HSN Code

For businesses in India dealing with laptop batteries, navigating the correct HSN (Harmonized System of Nomenclature) code is absolutely crucial for accurate GST compliance and smooth trade operations. The HSN system provides a globally recognized method for classifying goods, ensuring uniformity in product categorization for taxation and customs purposes.

The Laptop Battery HSN Code and GST Rate

When it comes to laptop batteries, which are a specific type of rechargeable battery, their HSN classification falls under the broader category of “Electrical machinery and equipment and parts thereof.”

Based on the provided data, the most appropriate HSN code for a laptop battery is 8507.

This code falls under Chapter 85, which covers “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.” Specifically, HSN 8507 covers “Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank.” While the description directly mentions “Lithium-Ion Power Bank,” the parent heading of 8507 is for “Electric accumulators, including separators therefor, whether or not rectangular (including square).” Laptop batteries are overwhelmingly lithium-ion accumulators.

Laptop batteries, classified under HSN code 8507, attract an 18% GST rate. This rate became effective on January 1, 2019.

It’s important to distinguish this from other “battery” related HSN codes in the provided data, which pertain to different components or types of batteries:

  • 85044030: This is for “Battery Chargers,” which are accessories for batteries, not the batteries themselves.
  • 85459020: This is for “Battery Carbon,” a specific component used in battery manufacturing, not a complete laptop battery.
  • 2201 (Water, Battery): This refers to battery water, a chemical, not the battery unit itself.

Why HSN Codes are Essential for Your Battery Business

Accurate HSN code classification is fundamental for several reasons:

  • GST Compliance: The HSN code directly determines the applicable GST rate, ensuring businesses charge and remit the correct amount of tax to the government, avoiding penalties.
  • Seamless Trade: HSN codes provide a universal language for goods, simplifying customs procedures for both domestic and international trade, reducing delays and errors.
  • Preventing Disputes: Clear classification reduces the likelihood of disagreements with tax authorities regarding product categorization and tax applicability.
  • Business Operations: Proper HSN classification aids in efficient inventory tracking, procurement, and overall supply chain management.

FAQs

What is the HSN code for a laptop battery?

The HSN code for a laptop battery, as a Lithium-Ion Accumulator, is 8507.

What is the GST rate for laptop batteries in India?

Laptop batteries attract an 18% GST rate.

When did the 18% GST rate for laptop batteries become effective?

The 18% GST rate for laptop batteries became effective on January 1, 2019.

Under which HSN Chapter do laptop batteries fall?

Laptop batteries fall under HSN Chapter 85: “Electrical machinery and equipment and parts thereof.”

Is Input Tax Credit (ITC) available for businesses purchasing laptop batteries for resale or use in manufacturing laptops?

Yes, businesses can generally avail Input Tax Credit on the purchase of laptop batteries if used for business purposes.

How can I confirm the exact HSN code for a specific type of laptop battery if I’m unsure?

Always refer to the official HSN classification provided by the Indian tax authorities (CBIC) or consult with a qualified tax professional to ensure accurate classification.

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