GST Rate on Batteries
The GST rate on batteries is 18%, under HSN code 8506 (primary cells and primary batteries). Here is the full breakdown, a worked example, and related rates in Electronics & Appliances.
GST rate breakdown for batteries
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 8506
- Also covers: battery, cells, duracell
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on batteries
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on batteries
What is the GST rate on batteries?
The GST rate on batteries is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Batteries falls under HSN code 8506.
What is the HSN code for batteries?
Batteries falls under HSN code 8506, which covers primary cells and primary batteries. Show this code on every GST tax invoice line for batteries.