Power Bank HSN Code 8507 and GST Rate
Lithium ion power banks and other lithium ion batteries.
Esta página ainda não foi traduzida, por isso aparece em inglês.
- HSN code
- 8507
- GST rate
- 18%
- Chapter
- 85: Electrical equipment and electronics
- Before 22 Sep 2025
- No change
What is the HSN code for power bank?
Power Bank falls under HSN 8507, in chapter 85 (Electrical equipment and electronics).
A power bank is a lithium ion accumulator of subheading 850760 and taxed at 18%. The same subheading covers lithium ion cells and packs for phones, laptops and electric vehicles. Lead acid batteries are 850710 and 850720.
| Code | Description |
|---|---|
| 850760 | Lithium ion accumulators (power banks, battery packs) |
GST rate on power bank
The GST rate on power bank is 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 | 850760 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 85 |
Sample GST invoice line for power bank
Here is how a line for power bank looks on a tax invoice within one state: 20 × power bank at Rs 900.00 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) |
|---|---|---|---|---|---|---|---|
| Power Bank | 8507 | 20 × power bank | 900.00 | 18,000.00 | 1,620.00 | 1,620.00 | 21,240.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 3,240.00 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 power bank:
Perguntas frequentes
What is the HSN code for power bank?
Power Bank falls under HSN 8507: lithium ion power banks and other lithium ion batteries. Common 6 digit codes are 850760 for lithium ion accumulators (power banks, battery packs).
What is the GST rate on power bank?
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
How many digits of the power bank 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 850760, 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.