GST rates and HSN code for Solar 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 | – | |
| Solar Cells, Assembled In Modules Or Made Up Into Panels | 85414012 | 18% | – | 01/07/2017 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus — Other —- Equipment Gadgets Based On Solar Energy | 85437092 | 18% | – | 01/07/2017 | – | |
| 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 | – | |
| Electrical Machines And Apparatus Having Individual Functions, Not Specified Or Included Elsewhere In This Chapter – Other Machines And Apparatus: – Other: – Other : Equipment Or Gadgets Based On Solar Energy | 85438992 | 18% | – | 01/07/2017 | – | |
| 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 | 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 | – |
| Aluminium and articles thereof | Solar Collectors | 76151012 | 18% | – | 15/11/2017 – 1/07/2017 | – |
| Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof | Solar Water Heaters | 84191200 | 18% | – | – | – |
| 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 | – |
Solar energy systems are at the forefront of sustainable development, and a critical component of many such systems is the solar battery. For manufacturers, distributors, and consumers in India, understanding the correct HSN (Harmonized System of Nomenclature) code and applicable GST (Goods and Services Tax) rates for solar batteries is essential for financial clarity and regulatory compliance.
Solar batteries, which are essentially electric accumulators designed for use with solar power systems, primarily fall under Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound reproducers, and parts and accessories of such articles.
More specifically, the HSN code for these batteries is typically found under 8507: Electric accumulators, including separators therefor, whether or not rectangular (including square).
Here’s a key point from the data:
It’s important to note that while the individual solar battery itself generally attracts an 18% GST, the overall GST landscape for solar power generating systems can be more nuanced. When solar batteries are supplied as part of a composite supply (e.g., along with solar panels and inverters as a complete solar power generating system), the effective GST rate on the entire system has often been 12% (based on a 70% goods / 30% services split, leading to an effective 13.8% in some cases, or directly 12% on the goods component). However, if the battery is sold standalone, the 18% rate applies.
Therefore, for anyone dealing with solar batteries, recognizing whether it’s a standalone sale or part of a larger solar system installation is crucial for accurate GST application.
Solar batteries are primarily classified under HSN 8507: “Electric accumulators.”
Standalone solar batteries generally attract an 18% GST rate.
Yes, if supplied as part of a composite supply for a solar power generating system, the effective GST rate on the system can be 12% (on the goods component), even if the individual battery’s standalone rate is 18%.
Yes, HSN 8507 also has sub-codes for “parts” of electric accumulators, usually 85079090.
The 18% GST rate for lithium-ion accumulators became effective from January 1, 2019.
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