HSN Code 85073000 -- – Electric accumulators, including separators therefor, whether or not rectangular (GST Rate 18%)

HSN Code 85073000

Electric accumulators, including separators therefor, whether or not rectangular (including square) nickel-cadmium

HSN85073000

Electric accumulators, including separators therefor, whether or not rectangular (including square) nickel-cadmium

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 8507
Subheading: 850730
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Electric accumulators, including separators therefor, whether or not rectangular. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 85073000?
HSN Code 85073000 is the official Harmonized System of Nomenclature code for Electric accumulators, including separators therefor, whether or not rectangular (including square) nickel-cadmium, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 85073000?
HSN Code 85073000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 85073000 belong to?
HSN Code 85073000 falls under Chapter 85 -- Electrical machinery and equipment of the GST tariff.
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