Battery HSN Code
The HSN (Harmonized System Nomenclature)
code for batteries varies depending on the type of battery. Here are the HSN
codes for some common types of batteries:
Primary Cells and Primary Batteries
(non-rechargeable):
HSN Code 8506: This includes primary
cells and primary batteries (such as those used in flashlights, remote
controls, etc.).
Electric Accumulators (Rechargeable
Batteries):
HSN Code 8507: This includes lead-acid
batteries (such as those used in vehicles), nickel-cadmium batteries,
lithium-ion batteries (used in smartphones, laptops, etc.), and other types of rechargeable
batteries.
These codes are used for the
classification of batteries under GST for purposes of taxation, import/export,
and statistical analysis.