HSN Code 8507 — Batteries (Li-ion/accumulators)
HSN code 8507 covers electric accumulators, including separators therefor, whether or not rectangular (including square). Under GST 2.0 (effective 22 September 2025), HSN 8507 (batteries (li-ion/accumulators)) is taxed at 18% GST. This code falls 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.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 8507 at a glance
| HSN Code | 8507 |
| Description | ELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE) |
| GST Rate (GST 2.0) | 18% |
| Chapter | 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 |
| Heading | 8507 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 8507
16 more specific 6- and 8-digit codes fall under 8507 (batteries (li-ion/accumulators)). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 850710 | Lead-Acid, Of A Kind Used For Starting Piston Engines | 18% |
| 850720 | Other Lead-Acid Accumulators | 18% |
| 850730 | Nickel-Cadmium | 18% |
| 850750 | Nickel-metal hydride | 18% |
| 850760 | Lithium-ion | 18% |
| 850780 | Other Accumulators | 18% |
| 850790 | Parts : | 18% |
| 85071000 | Lead-Acid, Of A Kind Used For Starting Piston Engines | 18% |
| 85072000 | Other Lead-Acid Accumulators | 18% |
| 85073000 | Nickel-Cadmium | 18% |
| 85074000 | Electric Accumulators, Including Separators Therefor, Whether Or Not Rectangular (Including Square) Nickel-Iron | 18% |
| 85075000 | Nickel-Metal Hydride | 18% |
| 85076000 | Lithium-Ion | 18% |
| 85078000 | Other Accumulators | 18% |
| 85079010 | Accumulator Cases Made Of Hard Rubber And Separators | 18% |
| 85079090 | Other | 18% |
Frequently Asked Questions
What is the HSN code for batteries (li-ion/accumulators)?
What is the GST rate on batteries (li-ion/accumulators)?
Which chapter does HSN code 8507 belong to?
Is the HSN code 8507 mandatory on invoices for batteries (li-ion/accumulators)?
Related HSN codes in Chapter 85
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