What is the GST (IGST) rate for HSN code 85076000?

HSN code 85076000 (Battery) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 85076000?

The Basic Customs Duty (BCD) for HSN code 85076000 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 85076000 cover?

HSN code 85076000 covers Battery. It sits under Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles, in Section XVI – MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES.

What is the unit of measurement for HSN code 85076000?

The standard unit of quantity (UQC) for HSN code 85076000 is u, as listed in the Customs Tariff.

What is the HSN code for a lithium-ion battery?

Lithium-ion accumulators are classified under 85076000. Lead-acid starter batteries fall under 85071000, other lead-acid accumulators under 85072000, and nickel-cadmium under 85073000.

HSN Code Finder · Product

Battery HSN Code 8507

Q: What is the HSN code for Battery?

The HSN code for Battery is 85076000, classified under Chapter 85 – Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Electric storage batteries (accumulators) are classified under HSN heading 8507. Lithium-ion, lead-acid and nickel-based batteries each have their own 8-digit tariff item.

Search any HSN code

Heading

8507

Primary code

85076000

GST / IGST

18%

Customs duty (BCD)

20%

Battery HSN codes & GST rates

The 8-digit HSN/HS codes under heading 8507 (electric accumulators, including separators therefor, whether or not rectangular (including square)). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
85076000	Lithium-ion	18%	20%
85071000	Lead-acid, of a kind used for starting piston engines	18%	15%
85072000	Other lead-acid accumulators	18%	15%
85073000	Nickel-cadmium	18%	15%

FTA preferential rates: 12 partner agreement(s) listed for 85076000; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for battery?

The HSN code for battery is 8507 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for battery the most common is 85076000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How battery is classified under HSN

The HSN classification for battery narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 852-digitElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
85074-digit headingELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE)
8507606-digit subheadingELECTRIC ACCUMULATORS, INCLUDING SEPARATORS THEREFOR, WHETHER OR NOT RECTANGULAR (INCLUDING SQUARE)
850760008-digit tariff itemLithium-ion

Section XVI — MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

GST on battery

Battery (HSN 8507) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 85076000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported battery

When battery (HSN 85076000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹49.152. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 85076000 →

Conclusion

The HSN code for battery is 8507 at the heading level, with 85076000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.