GST Rate on Batteries: 28%

HSN 8507 · 14% CGST + 14% SGST intra-state, or 28% IGST interstate.

Electric accumulators — car batteries, inverter batteries, and most lead-acid storage batteries — attract 28% GST under heading 8507. Lithium-ion batteries have been moved to 18%, a distinction that matters for EV and electronics supply chains.

Worked example at 28%

Taxable value: ₹10,000
CGST (14%): ₹1,400.00
SGST (14%): ₹1,400.00
Invoice total: ₹12,800.00

Interstate, the same sale shows a single IGST line of ₹2,800.00. Try your own numbers in the GST calculator.

Classification

Batteries is classified under HSN 8507 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 28% GST

Air Conditioners HSN 841510 Car Spare Parts HSN 8708 Cars HSN 870321 Cement HSN 252329 Soft Drinks HSN 2202 Two-Wheelers HSN 8711 Tyres HSN 401110

Frequently asked questions

The Council cut lithium-ion cells and batteries to 18% to support electric mobility and electronics manufacturing, while conventional lead-acid accumulators remain at 28%.

For a sale within one state, the 28% splits equally into 14% CGST and 14% SGST. For an interstate sale it is charged as a single 28% IGST — the total tax is the same either way.

HSN code 8507. The code appears on every invoice line and flows into the GSTR-1 summary and e-way bills.

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