Lithium-ion batteries (EV battery) is classified under HSN heading 8507 (Electric accumulators, including separators therefor, whether or not…). It is also called Li-ion battery. Main codes: 85076000 lithium-ion. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Lithium-ion batteries (EV battery)?
GST on Lithium-ion batteries (EV battery) as on 1 November 2026: 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 18% | 18% | 8507 | If you sell electric accumulators (rechargeable batteries), including their separators, GST is 18%. 9/2025-CT(R), entry 480 |
GST rate on Lithium-ion batteries (EV battery) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 26 July 2018 | 28% |
| 27 July 2018 | today | 18% |
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square)
| Code | Description (as in the tariff) |
|---|---|
85076000 | Lithium-ion |
See all 16 codes on the Chapter 85 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (8507) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (850760) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Lithium-ion batteries (EV battery)?
Lithium-ion batteries (EV battery) is classified under HSN heading 8507 (Electric accumulators, including separators therefor, whether or not…). It is also called Li-ion battery. Main codes: 85076000 lithium-ion. GST as on 1 November 2026: 18%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Lithium-ion batteries (EV battery)?
As on 1 November 2026, GST on Lithium-ion batteries (EV battery) is 18%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Lithium-ion batteries (EV battery) change in 2025?
No. GST 2.0 on 22 September 2025 did not change the rate entries for Lithium-ion batteries (EV battery).
What was the GST rate on Lithium-ion batteries (EV battery) in July 2017?
On 1 July 2017: 28%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Bulbs and lamps
8539 - Electric wires and cables
8544 - Batteries
8506 - Solar panels
8541 - Mobile phones (Cell phone)
8517 - Televisions
8528 - Engines (petrol and diesel)
8407 - Polyethylene granules (HDPE, LDPE, LLDPE, PE granules)
3901 - Polypropylene (PP) granules (PP granules)
3902 - ABS and polystyrene granules (ABS granules)
3903 - PVC resin and PVC compound
3904 - Polycarbonate, PET, POM and epoxy resins
3907
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.