GST rates and HSN code for Laptop 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 | – |
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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 Processin | 84713010 | 18% | – | 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 Proc | 84714120 | 18% | – | 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 Proc | 84714190 | 18% | – | 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 Processin | 84713090 | 18% | – | 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 Proc | 84714110 | 18% | – | 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 | – |
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 Materials | 420212 | 18% | – | 15/11/2017 | – |
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.
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:
Accurate HSN code classification is fundamental for several reasons:
The HSN code for a laptop battery, as a Lithium-Ion Accumulator, is 8507.
Laptop batteries attract an 18% GST rate.
The 18% GST rate for laptop batteries became effective on January 1, 2019.
Laptop batteries fall under HSN Chapter 85: “Electrical machinery and equipment and parts thereof.”
Yes, businesses can generally avail Input Tax Credit on the purchase of laptop batteries if used for business purposes.
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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