GST Rate on Lithium battery
The GST rate on lithium battery is 18%, under HSN code 8507 (electric accumulators (rechargeable batteries)). Here is the full breakdown, a worked example, and related rates in Electronics & Appliances.
GST rate breakdown for lithium battery
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- HSN code on the invoice: 8507
- Also covers: li-ion, rechargeable battery, car battery
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 lithium battery
- 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 lithium battery
What is the GST rate on lithium battery?
The GST rate on lithium battery is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Lithium battery falls under HSN code 8507.
What is the HSN code for lithium battery?
Lithium battery falls under HSN code 8507, which covers electric accumulators (rechargeable batteries). Show this code on every GST tax invoice line for lithium battery.