Rechargeable Battery HSN Code, Applicability, HSN Code and GST Rate on Rechargeable 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	–

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

–

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

–

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

–

Understanding Rechargeable Battery HSN Codes

Rechargeable batteries are ubiquitous in our modern world, powering everything from our smartphones to electric vehicles. For businesses dealing with these essential power sources, understanding their Harmonized System of Nomenclature (HSN) codes is key for seamless GST compliance in India. The HSN system categorizes products globally, facilitating efficient trade and taxation.

The HSN code for rechargeable batteries primarily falls under Chapter 85 of the HSN system, which covers “Electrical machinery and equipment and parts thereof.” However, the specific code and associated GST rate can vary depending on the type of rechargeable battery and its application.

Electric Accumulators (HSN 8507): This is the main chapter for rechargeable batteries. Within this, you’ll find classifications for various types. For instance, “Lithium-Ion Accumulators (Other Than Battery) Including Lithium-Ion Power Bank” often fall under a specific HSN code within this chapter (e.g., 85076000 for Lithium-ion batteries), and attract an 18% GST rate. Other electric accumulators, such as lead-acid or nickel-cadmium, also fall under HSN 8507 and generally have an 18% GST rate, although some older classifications or specific types might have seen higher rates in the past.
Battery Chargers (HSN 8504): While not the battery itself, battery chargers are a crucial component for rechargeable batteries. They are classified under “Electrical Transformers, Static Converters (For Example, Rectifiers) And Inductors – Static Converters: Battery Chargers” with HSN code 85044030. These typically attract an 18% GST rate, effective from August 1, 2019.
Carbon Electrodes, Brushes, and Other Parts (HSN 8545): Components like carbon electrodes and battery carbons, used in the manufacturing or functioning of certain batteries, also have their own HSN codes within Chapter 85, such as 85459020 for “Battery Carbon,” and these are also subject to an 18% GST rate.

It’s important to note that while the general GST rate for most rechargeable batteries and their related components is 18%, rates can be subject to revision based on government policies. For instance, electrically operated motor vehicles (HSN 87039010), which are powered by rechargeable batteries, have a different GST rate (currently 28%, with past revisions). Therefore, always refer to the most current GST notifications to ensure accurate classification and tax compliance.

FAQs

What is the main HSN chapter for rechargeable batteries?

Rechargeable batteries primarily fall under Chapter 85, which covers electrical machinery and equipment.

What is the GST rate for most rechargeable batteries?

The majority of rechargeable batteries, including Lithium-Ion, attract an 18% GST rate.

What is the HSN code for battery chargers?

Battery chargers are classified under HSN code 85044030.

Have GST rates for batteries changed over time?

Yes, GST rates for certain battery types and related products have seen revisions since the introduction of GST.

Where should I look for the most accurate and up-to-date HSN codes and GST rates?

Always consult the latest official GST notifications and circulars issued by the relevant tax authorities.

Rechargeable Battery HSN Code

Understanding Rechargeable Battery HSN Codes

HSN Code of similar products

FAQs

What is the main HSN chapter for rechargeable batteries?

What is the GST rate for most rechargeable batteries?

What is the HSN code for battery chargers?

Have GST rates for batteries changed over time?

Where should I look for the most accurate and up-to-date HSN codes and GST rates?