Wholesale and trading

GST invoice format for a battery and inverter distributor

A battery distributor sells automotive and inverter batteries, inverters and small cells to dealers, garages and installers. Lead-acid batteries moved from 28% to 18% in September 2025, so every battery line is now at 18%. Beyond the standard fields, the invoice should show battery serial numbers, capacity in Ah and voltage, warranty terms, the vehicle or inverter application, and separate records of old batteries bought back, which have their own compliance under battery waste rules.

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Sample battery distributor invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Tubular inverter battery 12 V 150 Ah	8507	10 NOS	12,500.00	1,25,000.00	18%
Automotive battery 12 V 35 Ah for cars	8507	20 NOS	3,900.00	78,000.00	18%
Lithium-ion battery pack 48 V 30 Ah	8507	4 NOS	38,500.00	1,54,000.00	18%
Sine-wave inverter 1100 VA	8504	10 NOS	6,200.00	62,000.00	18%
Alkaline AA cells (pack of 10)	8506	50 PACK	180.00	9,000.00	18%
Taxable value				₹4,28,000.00
GST (CGST + SGST, or IGST if inter-state)				₹77,040.00
Invoice total				₹5,05,040.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a battery distributor invoice needs

Serial number and date code: Battery warranties run from the date of sale and are tracked by the serial number and manufacturing date code. Printing both on the invoice is how dealers and end customers claim warranty, and it prevents a failed battery from another source being passed off as yours.
Capacity, voltage and technology: Batteries are specified as 12 V 150 Ah tubular, 12 V 35 Ah SMF or 48 V lithium-ion. These details define the product, its price and which inverter or vehicle it suits.
Application or vehicle fitment: Automotive batteries fit specific vehicle groups and terminal layouts; inverter batteries are tubular or flat plate. Recording the application helps match returns and claims.
Warranty: free and pro-rata periods: Many batteries carry a free-replacement period followed by a pro-rata period. Stating both on the invoice avoids disputes when a battery fails in month 30.
Old battery buyback: Customers exchange old batteries for a reduction. Recording the buyback separately, with weight and type, keeps it out of the new battery's taxable value and supports battery waste records.
Dealer or installer reference: Distributors supply dealers and solar or inverter installers. A dealer code links warranty claims and company schemes to the right channel.
Brand warranty card number: Brands register warranty online against a card or registration number. Printing it lets the customer prove registration years later.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a battery distributor

Lead-acid batteries moved from 28% to 18%

The GST Council's press release lists electric accumulators other than lithium-ion batteries and lithium-ion power banks, which covers lead-acid automotive and inverter batteries, among goods moved from 28% to 18% from 22 September 2025. Lithium-ion batteries were already at 18%, so Notification 9/2025 now lists all electric accumulators under heading 8507 in the 18% schedule. Inverters and UPS units under 8504 and primary cells and batteries such as AA and AAA cells under 8506 are also at 18%. Stock bought at 28% and sold after the change is billed at 18%; the credit already claimed is not reversed.

Old battery buyback is a separate supply

When a customer returns an old battery and you reduce the price of the new one, there are two supplies: your sale of the new battery and the customer's supply of the used battery to you. Tax the new battery on its full price. If the person returning the old battery is registered, they should invoice it; if not, record it in a purchase register. Netting the buyback against the new battery understates your taxable value, a common audit observation in this trade.

Battery waste rules and take-back

Under the Battery Waste Management Rules, 2022, producers carry extended producer responsibility for collecting and recycling used batteries, and dealers and distributors act as collection points in that chain. Keep weight-wise records of used batteries collected and handed to producers or registered recyclers. Selling used batteries to unregistered smelters is both an environmental and a GST risk.

Warranty replacements and pro-rata charges

A free replacement within the free-warranty period moves on a delivery challan referring to the original invoice. In the pro-rata period, the amount the customer pays is consideration for the replacement and needs a tax invoice at 18%. The brand's reimbursement to you for warranty replacements should be settled under the brand's credit note or claim process.

Solar and inverter system sales

Installers often buy batteries and inverters as part of solar or backup systems. If you sell only goods, bill each at its own heading. If you supply and install a complete system for a fixed price, check whether it is a composite supply and which principal supply decides the rate, since some solar devices are listed at 5% under renewable energy entries.

Common billing mistakes

Continuing to bill lead-acid inverter and automotive batteries at 28% after 22 September 2025.
Netting the value of an old battery buyback against the new battery's price on the invoice.
Not recording serial numbers and date codes, which blocks warranty claims with the brand.
Charging customers a pro-rata warranty amount without issuing a tax invoice.
Selling collected scrap batteries to unregistered buyers without records.

Battery distributor GST invoice: FAQ

What is the GST rate on inverter batteries?

Electric accumulators under 8507, including lead-acid inverter batteries, are at 18% from 22 September 2025, reduced from 28%.

Are lithium-ion batteries also 18%?

Yes. Lithium-ion batteries were already at 18% and remain in the 18% schedule.

How should I bill old battery exchange?

Bill the new battery at its full value and record the old battery as a separate purchase, with an invoice from the seller if registered.

Is an inverter taxed at 18%?

Inverters and UPS units under 8504 are in the 18% schedule. Chargers for electric vehicles are separately listed at 5%.

Do I need serial numbers on invoices?

GST does not require them, but warranty claims depend on them, so print serial numbers and date codes for every battery.

Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), dated 17-9-2025 (goods rate schedules) · GST Council — PIB press release on the 56th GST Council recommendations (Annexures, incl. 12% to Nil list)

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