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Battery attracts 28% GST under HSN code 8507. Calculate the exact tax below.
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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.
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.
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.
Here are example calculations showing GST on battery at 28% for common price points:
| Base Price | GST (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 |
More in Vehicles:
Other items at 28% GST:
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.
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.
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.
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.
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.