---
title: "HSN Code for Manganese Dioxide | HSN 85061000 GST Rate"
description: "Find HSN and GST Rates for 85061000 related to Manganese Dioxide with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85061000/"
---

# HSN Code 85061000: Manganese Dioxide

- [Section 16: Guide to HSN Section 16](https://busy.in/hsn/section-16/)
- [Chapter 85: Electrical Machinery Equipment](https://busy.in/hsn/chapter-85/)
- [Sub-chapter 8506: Primary cells & primary batteries](https://busy.in/hsn/sub-chapter-8506/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Manganese dioxide | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85061000 ?

It includes Electrical Apparatus for Switching or Protecting Circuits

### Any common misclassification issue with Manganese Dioxide?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Manganese Dioxide?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Manganese Dioxide is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Manganese Dioxide; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Manganese Dioxide?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Manganese Dioxide?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 85061000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹23 Cr (−6.99% YoY) — 0.0006% of India's total exports
- Imports: ₹257 Cr (+18.05% YoY) — 0.0042% of India's total imports
- Trade balance: −₹235 Cr (Deficit); surplus rank #11425 of 12657 HSN codes
- Share of Sub-Chapter 8506: 14.92% of its exports; import side 31.89%
- Rank within Sub-Chapter 8506: #3 of 8 by export value; import-side #2

### Key metrics

- Export CAGR: -1.35% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4698 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +124.92% in FY 2019-20
- Contribution to Sub-Ch. 8506: 14.92% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85061000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 8506 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8506 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 24.56 | 0.0011% | — | 35.37% | 20.84 | 0.0006% | — | 3.62% | +3.72 | #3834 |
| FY 2019-20 | 55.24 | 0.0025% | +124.92% | 42.98% | 12.86 | 0.0004% | −38.29% | 3.03% | +42.38 | #2738 |
| FY 2020-21 | 21.92 | 0.0010% | −60.32% | 27.35% | 105.16 | 0.0036% | +717.73% | 22.25% | −83.24 | #4075 |
| FY 2021-22 | 21.20 | 0.0007% | −3.28% | 13.35% | 121.79 | 0.0027% | +15.81% | 25.91% | −100.59 | #4529 |
| FY 2022-23 | 18.84 | 0.0005% | −11.13% | 15.97% | 174.67 | 0.0030% | +43.42% | 26.15% | −155.83 | #4747 |
| FY 2023-24 | 24.33 | 0.0007% | +29.14% | 15.96% | 218.11 | 0.0039% | +24.87% | 30.02% | −193.78 | #4488 |
| FY 2024-25 | 22.63 | 0.0006% | −6.99% | 14.92% | 257.47 | 0.0042% | +18.05% | 31.89% | −234.84 | #4698 |

- CAGR (7-year): exports -1.35%/yr, imports 52.04%/yr (consistently Deficit)

## Key trade insights: HSN Code 85061000 export-import analysis

### Export decline: -1.35% CAGR over 7 years

India's exports under HSN Code 85061000 have declined at a compound annual rate of -1.35% over 7 fiscal years, falling from ₹24.56 Crore in FY 2018-19 to ₹22.63 Crore in FY 2024-25.

### HSN Code 85061000 ranked #4698 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85061000 ranks #4698 out of 12657 HSN codes by total export value. Within Sub-Chapter 8506, it ranks #3 of 8. By trade surplus, it ranks #11425 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 85061000 exports

The strongest single-year export movement for HSN Code 85061000 was recorded in FY 2019-20, when exports surged by 124.92% over the prior year.

### India records a trade deficit of ₹234.84 Crore in HSN Code 85061000 goods

In FY 2024-25, India's imports of ₹257.47 Cr exceeded exports of ₹22.63 Cr, resulting in a trade deficit of ₹234.84 Crore — ranking #11425 of 12657 by surplus magnitude.

### Import growth of 52.04% CAGR signals rising demand for Manganese Dioxide

India's imports under HSN Code 85061000 have grown at 52.04% CAGR, reaching ₹257.47 Crore in FY 2024-25.

### HSN Code 85061000 contributes 14.92% of Sub-Chapter 8506 exports — ranked #3

Among the 8 HSN codes under Sub-Chapter 8506, HSN Code 85061000 ranks #3 by export value — accounting for 14.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 31.89% share (rank #2).

## Related HSN Codes in Sub-Chapter 8506

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 85068090: Other primary cells and primary batteries: Other](https://busy.in/hsn/hsn-85068090/) | ₹74 Cr |
| #2 | [HSN Code 85065000: Lithium](https://busy.in/hsn/hsn-85065000/) | ₹46 Cr |
| #3 | HSN Code 85061000: Manganese Dioxide (this hsn code) | ₹23 Cr |
| #4 | [HSN Code 85069000: Electrical Apparatus for Switching or Protecting Circuits](https://busy.in/hsn/hsn-85069000/) | ₹7 Cr |
| #5 | [HSN Code 85068010: Button cells](https://busy.in/hsn/hsn-85068010/) | ₹1 Cr |
| #6 | [HSN Code 85066000: Air-zinc](https://busy.in/hsn/hsn-85066000/) | < ₹1 Crore |
| #7 | [HSN Code 85063000: Mercuric Oxide](https://busy.in/hsn/hsn-85063000/) | < ₹1 Crore |
| — | [HSN Code 85064000: Silver Oxide](https://busy.in/hsn/hsn-85064000/) | Nil |