100% Free · Instant Results

GST on Battery — 28%

Battery attracts 28% GST under HSN code 8507. Calculate the exact tax below.

Updated for 2026
HSN Code: 8507
Instant Calculator
1
GST Details
2
GST Breakdown
Base Amount
-
GST Amount
-
Total Amount
-
Total
-
Base Amount
-
-
GST Amount
-
-
Tax Breakdown
ComponentRateAmount

HSN Code for Battery

HSN Code
8507

Battery is classified under HSN code 8507 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for battery.

GST Rate History for Battery

Vehicle batteries (lead-acid) attract 28% GST. Lithium-ion batteries attract 18% GST. EV batteries specifically attract 5% GST since 2019 to promote electric mobility.

Input Tax Credit (ITC) on Battery

Yes, input tax credit (ITC) is available on battery for registered businesses. If you purchase battery for business purposes, the GST paid (28%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Battery

Here are example calculations showing GST on battery at 28% for common price points:

Base PriceGST (28%)CGST (14%)SGST (14%)Total
₹3,000₹840₹420₹420₹3,840
₹5,000₹1,400₹700₹700₹6,400
₹10,000₹2,800₹1,400₹1,400₹12,800
₹20,000₹5,600₹2,800₹2,800₹25,600

Related GST Rates

More in Vehicles:

Other items at 28% GST:

Frequently Asked Questions

What is the GST rate on Battery in India?

Battery attracts 28% GST in India under HSN code 8507. For intra-state sales, this is split into 14% CGST and 14% SGST. For inter-state sales, 28% IGST applies.

What is the HSN code for Battery?

The HSN code for Battery is 8507. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Battery?

To add 28% GST on battery: GST Amount = Base Price × 28/100. Total = Base Price + GST Amount. For example, on ₹5,000: GST = ₹1,400, Total = ₹6,400.

Can I claim input tax credit (ITC) on Battery?

Yes, registered businesses can claim input tax credit on battery purchased for business purposes. The 28% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Battery changed since 2017?

Vehicle batteries (lead-acid) attract 28% GST. Lithium-ion batteries attract 18% GST. EV batteries specifically attract 5% GST since 2019 to promote electric mobility.