GST rate and HSN code for inverter battery
GST on an inverter battery is 18% (HSN 8507) from 22 September 2025, down from 28%. Lead-acid batteries for inverters, cars and bikes all moved to 18%. The inverter or UPS itself (8504) is 18%. Lithium-ion batteries and power banks were already at 18%, so their rate did not change.
HSN code and GST rate for inverter battery
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Lead-acid inverter and vehicle batteries | 8507 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 480 |
| Inverters and UPS | 8504 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 477 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Electric accumulators (8507); static converters / inverters (8504)”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Lead-acid inverter and vehicle batteries | 28% | 18% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Batteries: 8507 at 18%.
- Inverters and UPS: 8504 at 18%.
- Old-battery exchange: ask your CA how to show the scrap value.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Still billing inverter batteries at 28%.
- Billing an inverter + battery combo as one item at one HSN.
- Billing the old battery buy-back as a discount without advice.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on inverter battery
What changed for batteries in September 2025?
Electric accumulators of 8507, other than lithium-ion batteries and power banks, went from 28% to 18% (PIB, Annexure I).
What is the HSN code for an inverter?
Static converters (8504), at 18%.
What is the GST on AA cells?
Primary cells and batteries (8506) are 18%.
More items in HSN chapter 85 and electronics and appliances
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.