As of September 22nd, 2025, the GST rates for certain TATA Green Batteries products have been updated.
S.No. | HSN Code | Product Description | Existing GST Rate | New GST Rate |
---|---|---|---|---|
1 | 85071000 | Lead Acid Automotive, 2-Wheeler and E-Rickshaw Batteries | 28% | 18% |
2 | 85072000 | Inverter Battery and Solar Battery (lead Acid) | 28% | 18% |
When will the new GST rates be applicable?
The changes in the GST rates will come into effect from September 22nd, 2025.
Will the product prices be affected by the new GST rates?
Yes, the revised GST rates will affect the prices of lead acid battery, solar panels, grid tie inverters, along with the combined unit of solar panels, solar battery, and solar inverter/solar charge controller that are sold as a single unit.
If goods sold before the GST rate change are returned after the GST rate change, will they be affected?
The old GST rates will apply when returning products sold before the GST rate change. These goods can only be returned through a debit note that must be raised along with the invoice.
Will the profit margin of the goods that receive new rates due to the GST rate change be affected?
No, this rate change will not affect the margin or profitability.
Can we claim Input Tax Credit (ITC) at the old GST rates if the invoice is issued prior to the GST rate change, but the goods are received after the GST rate change?
Yes, Input Tax Credit (ITC) can be claimed at the old GST rates even if the goods are received after the GST rate change comes into effect. This is only possible if the invoice is issued prior to the GST rate change.