Inverter Battery HSN Code 8507 and GST Rate
Lead acid batteries for inverters, vehicles and UPS, and other electric accumulators.
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- HSN code
- 8507
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- 18% or 28%
What is the HSN code for inverter battery?
Inverter Battery falls under HSN 8507, in chapter 85 (Electrical equipment and electronics).
Lead acid batteries are heading 8507: vehicle starter batteries in 850710 and inverter and UPS batteries in 850720. They came down from 28% to 18% on 22 September 2025. Old batteries returned for exchange are scrap and should be shown separately on the invoice.
| Code | Description |
|---|---|
| 850710 | Lead acid accumulators for starting piston engines (car and bike batteries) |
| 850720 | Other lead acid accumulators (inverter and UPS batteries) |
| 850760 | Lithium ion accumulators |
GST rate on inverter battery
The GST rate on inverter battery is 18%. Before 22 September 2025 it was 18% or 28%. 18% on all electric accumulators. Lead acid batteries were 28% until 21 September 2025; lithium ion batteries were already 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 8507 |
| Above Rs 5 crore | 6 on every invoice | 850710, 850720, 850760 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for inverter battery
Here is how a line for inverter battery looks on a tax invoice within one state: 2 × battery at Rs 12,500.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Inverter Battery | 8507 | 2 × battery | 12,500.00 | 25,000.00 | 2,250.00 | 2,250.00 | 29,500.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 4,500.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 85 at a glance
Chapter 85 (Electrical equipment and electronics) covers: Motors, generators, batteries, phones, TVs, wires, switches and other electrical goods.
Related HSN codes
Products often bought, sold or invoiced together with inverter battery:
Preguntas frecuentes
What is the HSN code for inverter battery?
Inverter Battery falls under HSN 8507: lead acid batteries for inverters, vehicles and UPS, and other electric accumulators. Common 6 digit codes are 850710 for lead acid accumulators for starting piston engines (car and bike batteries) and 850720 for other lead acid accumulators (inverter and UPS batteries).
What is the GST rate on inverter battery?
18% on all electric accumulators. Lead acid batteries were 28% until 21 September 2025; lithium ion batteries were already 18%.
How many digits of the inverter battery HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 8507 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 850710, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.