GST rate and HSN code for power bank
GST on a power bank is 18% (HSN 8507) from 22 September 2025, as an electric accumulator. PIB's list cut most batteries under 8507 from 28% to 18% but names lithium-ion batteries and power banks as an exception, because they were already at 18%. So the power bank rate did not change.
HSN code and GST rate for power bank
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Power banks | 8507 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 480 |
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 (lithium-ion power banks)”.
What to print on the bill
- Print HSN 8507 at 18%.
- Some suppliers bill power banks under 8504; the rate is 18% either way.
- Battery cells (AA, AAA) are 8506 at 18%.
- 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
- Billing power banks at 28% from an old price list.
- Assuming the 28% to 18% cut was a price drop for power banks; it was not.
- Missing the HSN on accessory bills.
Put the right HSN and GST on every bill
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Questions about GST on power bank
Did GST on power banks change in September 2025?
No. PIB's Annexure I lists the 28% to 18% change for 8507 accumulators 'other than lithium-ion battery and other lithium-ion accumulators including lithium-ion power banks'.
What is the HSN code for a power bank?
8507 (electric accumulators). The rate is 18%.
What is the GST on an inverter battery?
Lead-acid batteries under 8507 moved from 28% to 18%.
More items in HSN chapter 85 and mobile phones and accessories
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.