The official HSN codes for batteries used on GST invoices in India, with the full 8-digit codes below. Pick the line that matches your exact product.
| HSN CODE | DESCRIPTION |
|---|---|
| 8506 10 00 | Primary cells and primary batteries manganese dioxide |
| 8506 30 00 | Primary cells and primary batteries mercuric oxide |
| 8506 40 00 | Primary cells and primary batteries silver oxide |
| 8506 50 00 | Primary cells and primary batteries lithium |
| 8506 60 00 | Primary cells and primary batteries air-zinc |
| 8506 80 10 | Other primary cells and primary batteries: button cells |
| 8506 80 90 | Other primary cells and primary batteries: other |
| 8506 90 00 | Primary cells and primary batteries: parts |
| 8507 10 00 | Electric accumulators, including separators therefor, whether or not rectangular (including square) lead-acid, of a kind used for startin… |
| 8507 20 00 | Electric accumulators, including separators therefor, whether or not rectangular (including square) other lead-acid accumulators |
| 8507 30 00 | Electric accumulators, including separators therefor, whether or not rectangular (including square) nickel-cadmium |
| 8507 40 00 | Electric accumulators, including separators therefor, whether or not rectangular (including square) nickel-iron |
| 8507 50 00 | Nickel-metal hydride |
| 8507 60 00 | Lithium-ion |
| 8507 80 00 | Electric accumulators, including separators therefor, whether or not rectangular (including square) other accumulators |
| 8507 90 10 | Accumulator cases made of hard rubber and separators |
| 8507 90 90 | Parts: other |
If your turnover last year was up to ₹5 crore, write the first 4 digits (for example 8506) on B2B invoices. Above ₹5 crore, write 6 digits (850650). For imports and exports, use all 8 digits (85065000).
Batteries falls under HSN headings 8506, 8507. For example, 8506 50 00 is used for primary cells and primary batteries lithium.
With turnover up to ₹5 crore, write 4 digits on B2B invoices (optional on B2C). Above ₹5 crore, write 6 digits on all invoices. Imports and exports need 8 digits.
The GST rate depends on the exact product and can change through government notifications, so confirm the current rate for your item with your CA or the official CBIC rate notification. Once you know the rate, our free GST calculator works out the tax.