Power Bank HSN Code
GST rates and HSN code for Power Bank.
| 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 | Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank | 8507 | 18% | – | 1/1/2019 | – |
| Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Other Transformers: Having A Power Handling Capacity Exceeding 1 Kva But Not Exceeding 16 Kva | 85043200 | 18% | – | 01/08/2019 15/11/2017 1/07/2017 | – | |
| Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Insulated Wire : Other | 85332129 | 18% | – | 01/07/2017 | – | |
| Electrical Resistors (Including Rheostats And Potentiometers), Other Than Heating Resistors – Other Fixed Resistors: – For A Power Handling Capacity Not Exceeding 20 W: – Of Bare Wire : Of Nichrome | 85332111 | 18% | – | 01/07/2017 | – | |
| Reception Apparatus For Radio-Broadcasting, Whether Or Not Combined, In The Same Housing, With Sound Recording Or Reproducing Apparatus Or A Clock – Radio Receivers Not Capable Of Operating Without An External Source Of Power, Of A Kind Used In Motor Vehi | 85272100 | 18% | – | 15/11/2017 | – | |
| Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof | Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Other Than Those Capable Of Being Charged By Plugging To External Source Of Electric Power | 870350 | 28% | Nil/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – |
| Other Vehicles, With Both Compression-Ignition Internal Combustion Piston Engine (Diesel Or Semi-Diesel) And Electric Motor As Motors For Propulsion, Capable Of Being Charged By Plugging To External Source Of Electric Power | 870370 | 28% | Nil/15%/17%/20%/22% | 01/08/2019 25/01/2018 1/07/2017 | – | |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | 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 | – |
| Of A Power Exceeding 5,000 Kw | 841182 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Fixed Speed Diesel Engines Of Power Not Exceeding 15Hp | 8408 | 12% | – | 01/07/2017 | – | |
| Other Engines And Motors Parts: Of Other Steam Engines And Other Vapour Power Units Not Incorporating Boilers | 84129020 | 18% | – | 01/07/2017 | – | |
| Hydraulic Turbines, Water Wheels, And Regulators Therefor – Of A Power Exceeding 10,000 Kw: Of Power Exceeding 80,000 Kw | 84101390 | 18% | – | 01/07/2017 | – | |
| Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal | Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82074090 | 18% | – | 01/07/2017 | – |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82071900 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82074010 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82075000 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82071300 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82079010 | 18% | – | 01/07/2017 | – | |
| Interchangeable Tools For Hand Tools, Whether Or Not Power– Operated, Or For Machine- Tools (For Example, For Pressing, Stamping, Punching, Tapping, Threading, Drilling, Boring, Broaching, Milling, Turning Or Screw Driving), Including Dies For Drawing Or | 82077090 | 18% | – | 01/07/2017 | – | |
| Project imports; laboratory chemicals; passengers’ baggage, personal importations by air or post; ship stores | For Power Project | 98010013 | 18% | – | 01/07/2017 | – |
The Power Bank HSN Code
In our increasingly mobile world, power banks have become indispensable accessories. For businesses dealing in these portable chargers, understanding the correct HSN (Harmonized System of Nomenclature) code for “Power Bank” is vital for accurate GST (Goods and Services Tax) compliance in India. This blog post will directly address the “Power Bank HSN Code” and clarify its GST implications.
The Specific HSN Code for Power Banks
Power banks are essentially portable energy storage devices, specifically falling under the category of electrical machinery and equipment. Therefore, they are classified under Chapter 85: 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.
The precise HSN code for power banks, as indicated in the provided data, is:
- 8507: This general heading covers “Electrical Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Or Other Than Rectangular.”
- Specifically, 85076000 (though not explicitly listed as a full HSN in your data, it’s the standard for Lithium-Ion Accumulators) or a similar sub-heading under 8507 would apply. The data provided lists 8507 as including “Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank.” This confirms the chapter and general HSN for power banks.
The GST rate for power banks (Lithium-Ion Accumulators including Lithium-Ion Power Bank) is 18%. This rate became effective on January 1, 2019.
Understanding Other “Power” Related HSN Codes (Contextual)
The provided data also contains various other HSN codes that include the word “power” in their description, but these are for entirely different products and contexts. It is important to distinguish these from the “Power Bank” HSN code:
- Electrical Transformers and Resistors: HSN codes like 85043200 (Electrical Transformers) and 85332129, 85332111 (Electrical Resistors) relate to electrical power components. These also have an 18% GST rate.
- Vehicles with Electric Propulsion: HSN codes like 870350 and 870370 refer to hybrid vehicles capable of being charged by “plugging to external source of electric power.” These have a 28% GST rate with varying Cess.
- Pumps and Engines: HSN codes such as 8413 (Power Driven Pumps for water), 84118218 (Engines of a power exceeding 5,000 Kw), 8408 (Fixed Speed Diesel Engines), and 84101390 (Hydraulic Turbines of high power) are for machinery related to power generation or utilization. These mostly carry an 18% GST rate, with diesel engines at 12%.
- Interchangeable Tools: HSN codes under 8207 mention “Power-Operated” tools or tools for “Screw Driving,” which are distinct from power banks. These are also at 18% GST.
- Project Imports for Power Projects: HSN code 98010013 refers to goods for “Power Project” imports. The GST rate is 18%.
This highlights that while “power” is a common term, its HSN classification depends entirely on the specific product and its function.
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