HSN code 85079010 is the 8-digit tariff item for accumulator cases made of hard rubber, under heading 8507 and sub-heading 850790 (Chapter 85). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 85079010 at a glance
| Tariff item (8 digits) | 85079010 |
|---|---|
| Heading (4 digits) | 8507: Electric accumulators, including separators therefor, whether or not rectangular (including square) |
| Sub-heading (6 digits) | 850790: Parts |
| Chapter | 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| Description | Accumulator cases made of hard rubber |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 480 (HSN 8507) covers "Electric accumulators, including separators therefor, whether or not rectangular (including square)" at 18%.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 480 |
Worked example: a ₹1,000 sale under HSN 85079010
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (8507) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (850790) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (85079010), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 850790
- HSN 85079020: Battery separators (parts) (18%)
- HSN 85079090: Parts: other (18%)
See every rate entry for the heading on the HSN 8507 page, or all Chapter 85 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).