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.
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
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "HSN Code" tab.
- Search using "8507" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- 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.