HSN Code 8507 covers electric accumulators, commonly known as rechargeable batteries. These products are widely used in cars, inverters, UPS systems, solar setups, laptops, mobile phones and electric vehicles. Businesses dealing in batteries must use the correct HSN code in invoices, GST returns and e-way bills to avoid compliance issues and incorrect tax filing.
Under India’s GST framework, 8507 HSN Code plays an important role in product classification because different types of rechargeable batteries fall under separate sub-categories within this heading.
Major product classifications under HSN 8507
Businesses must identify the exact battery category before filing GST returns or issuing invoices. The main classifications under 8507 HSN Code include:
|
Description |
HSN Code |
|
Electric accumulators and battery storage devices, including separators, whether rectangular, square, or other shapes |
8507 |
|
Lead-acid electric accumulators used for starting piston engines, including automotive starter batteries |
85071000 |
|
Other lead-acid accumulators used for industrial, backup power, inverter, or storage applications |
85072000 |
|
Nickel-cadmium accumulators used in rechargeable battery systems and industrial equipment |
85073000 |
|
Nickel-iron accumulators used in specialised rechargeable power storage applications |
85074000 |
|
Nickel-metal hydride rechargeable batteries and accumulators used in consumer electronics and hybrid systems |
850750 / 85075000 |
|
Lithium-ion rechargeable batteries and accumulators used in mobile devices, EVs, laptops, energy storage systems, and electronics |
850760 / 85076000 |
|
Other electric accumulators and rechargeable storage batteries not specifically classified elsewhere |
85078000 |
|
Parts of electric accumulators and storage batteries |
850790 |
|
Accumulator cases made of hard rubber, separators, and related battery components |
85079010 |
|
Other parts and accessories of electric accumulators and storage batteries |
85079090 |
What is the GST rate applicable to products under HSN Code 8507?
After the GST rate changes introduced in the 56th GST Council meeting held in September 2025, a uniform GST rate of 18% became applicable to all batteries falling under HSN Code 8507 from 22 September 2025. Before this revision, lithium-ion batteries were taxed at 18%, whereas certain other battery categories under the same HSN were taxed at 28% GST. The revised structure eliminated multiple tax slabs under 8507 HSN Code and introduced a common tax rate, making GST compliance, billing and classification easier for businesses.
Read more about HSN Code: Full Form, List & GST Rates Explained
How does ITC apply to goods under HSN 8507?
Businesses purchasing batteries under HSN 8507 for use in taxable business operations are generally eligible to claim Input Tax Credit on the GST paid. To validly claim ITC, the following conditions must be met:
- The supplier has correctly filed GSTR-1 and deposited the tax.
- The purchase is reflected in the buyer's GSTR-2B.
- The battery is used for business purposes and not for personal use.
- The invoice correctly mentions the HSN code and GST amount.
Post-rate-change ITC transition note: For supplies made on or after 22nd September 2025, businesses must apply the new 18% rate. ITC on stock purchased at 28% before the rate change can be utilised to discharge outward liability for supplies made until 21st September 2025. For post-cutoff supplies at 18%, transitional adjustments may be required under the CGST Act.
Conclusion
Correctly classifying products under HSN Code 8507 is important for smooth GST filing, accurate invoicing and hassle-free ITC claims. Since battery taxation rules have changed after the latest GST rationalisation, businesses should regularly review product classifications and tax rates to avoid compliance errors. Maintaining proper documentation and updating billing systems can also help prevent notices and penalties. Using accounting and GST software like TallyPrime can make invoice generation, HSN-wise reporting and GST return filing much simpler and more accurate for businesses dealing in rechargeable batteries.
