HSN Code
HSN Code 8507 — Batteries, Including Lithium-Ion
HSN heading 8507 covers standalone batteries, including lithium-ion cells and EV traction packs — not a battery already built into a finished product.
8507 is for the battery as a standalone product — rechargeable cells, battery packs, and modules, whether sold on their own or as a spare/replacement part. Lithium-ion batteries and packs, including those used in phones, laptops, power banks, and electric vehicles, fall here when sold as a standalone unit, at the 8-digit line for lithium-ion technology specifically.
Electric vehicle traction battery packs — the kind used as the primary power source for an EV — have their own more specific 8-digit line within 8507, distinct from smaller lithium-ion packs used in consumer electronics.
The rule that trips people up most: a battery sold on its own is 8507, but a battery already built into a finished product is classified with that product, not separately as 8507. A standalone replacement laptop battery is 8507; the same battery inside a laptop you're selling as a complete unit is part of the laptop's own code (8471). The same logic applies to an EV's battery pack when it's sold as part of the complete vehicle rather than as a standalone spare.
GST rate for 8507
GST rate: 18%
- 18%Electric accumulators, including separators therefor, whether or not rectangular (including square)Notification 9/2025, Schedule II, S. No. 480 — covers 8507
3 more entries for specific goods across several chapters
These apply only if your goods match the description — e.g. renewable-energy devices or e-waste.
- 5%Following renewable energy devices and parts for their manufacture:-(a) Bio-gas plant; (b) Solar power-based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:-If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 8/2017 -Integrated Tax (Rate), dated 28th June, 2017 [G.S.R. 683(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of t he gross consideration charged shall be deemed as value of the said taxable serviceNotification 9/2025, Schedule I, S. No. 437 — covers 84, 85 or 94
- 18%Parts suitable for use solely or principally with power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumpsNotification 9/2025, Schedule II, S. No. 387 — covers 84 or 85
- 18%E-waste Explanation.-For the purpose of this entry, E-waste means electrical and electronic equipment listed in Schedule I of the E- Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in partif discarded as waste by the consumer or bulk consumerNotification 9/2025, Schedule II, S. No. 473 — covers 84 or 85
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 9/2025-Integrated Tax (Rate), as amended by 19/2025-IT(Rate) and 01/2026-IT(Rate), Notification 10/2025-Integrated Tax (Rate) and Notifications 02/2026 and 03/2026-Integrated Tax (Rate), 27 October 2026 (from 1 November 2026). The table below shows the rates each more specific code can carry.
What's included
- Standalone lithium-ion cells, batteries, and packs
- EV traction battery packs sold as standalone units/spares
- Lead-acid and other electric storage battery types
- Battery modules for power banks, UPS systems, and inverters
Commonly confused — classified elsewhere
- A battery already built into a finished product (e.g. inside a laptop or vehicle being sold complete) — classified with that product — e.g. 8471 for a laptop, 8703 for a car
- Non-rechargeable primary cells (e.g. single-use alkaline batteries) — 8506
- Battery chargers — 8504
All 17 codes under 8507
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 850710 | Lead-acid, of a kind used for starting piston engines | 18% |
| 85071000 | Lead-acid, of a kind used for starting piston engines | 18% |
| 850720 | Other lead-acid accumulators | 18% |
| 85072000 | Other lead-acid accumulators | 18% |
| 850730 | Nickel-cadmium | 18% |
| 85073000 | Nickel-cadmium | 18% |
| 85074000 | Electric accumulators, including separators therefor, whether or not rectangular (including square) nickel-iron | 18% |
| 850750 | Nickel-metal hydride | 18% |
| 85075000 | Nickel-metal hydride | 18% |
| 850760 | Lithium-ion | 18% |
| 85076000 | Lithium-ion | 18% |
| 850780 | Other accumulators | 18% |
| 85078000 | Other accumulators | 18% |
| 850790 | Parts | 18% |
| 85079010 | Accumulator cases made of hard rubber | 18% |
| 85079020 | Battery separators | 18% |
| 85079090 | Other | 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Is an EV's battery pack classified separately from the vehicle under 8507?
Only if it's sold as a standalone spare/replacement pack. When it's part of a complete vehicle being sold, it's classified with the vehicle itself under the vehicle's own heading (8703 for a passenger car), not separately under 8507.
Does 8507 cover all types of batteries, or just lithium-ion?
It covers electric storage batteries generally — lithium-ion, lead-acid, and other rechargeable types — with lithium-ion getting its own specific 8-digit line. Non-rechargeable primary cells like standard alkaline batteries fall under a different heading (8506).
If I sell a laptop with a replaceable battery, do I code the battery separately?
Only the battery sold on its own — as a spare part or standalone accessory — needs the 8507 code. A battery inside the laptop you're selling as a complete unit is covered by the laptop's own code, not billed separately as 8507.