--- title: "HSN Code for Lithium | HSN 85065000 GST Rate" description: "Find HSN and GST Rates for 85065000 related to Lithium with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85065000/" --- # HSN Code 85065000: Lithium - [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 | | --- | --- | --- | --- | --- | | Lithium | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85065000 ? It includes Nickel-Cadmium ### How much GST applies to Lithium? Under HSN 85065000, Lithium attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Lithium? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Lithium? 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. ### Does packaging or labelling change the GST for Lithium? 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 Lithium is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lithium; Nil for exempt items if applicable). ## India's trade performance: HSN Code 85065000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹46 Cr (−8.74% YoY) — 0.0012% of India's total exports - Imports: ₹302 Cr (+9.21% YoY) — 0.0050% of India's total imports - Trade balance: −₹256 Cr (Deficit); surplus rank #11493 of 12657 HSN codes - Share of Sub-Chapter 8506: 30.08% of its exports; import side 37.40% - Rank within Sub-Chapter 8506: #2 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: 34.06% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3741 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +260.05% in FY 2021-22 - Contribution to Sub-Ch. 8506: 30.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85065000 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 | 7.86 | 0.0003% | — | 11.32% | 202.40 | 0.0056% | — | 35.13% | −194.54 | #5299 | | FY 2019-20 | 11.47 | 0.0005% | +45.93% | 8.92% | 147.08 | 0.0044% | −27.33% | 34.63% | −135.61 | #4828 | | FY 2020-21 | 16.07 | 0.0007% | +40.10% | 20.05% | 172.87 | 0.0059% | +17.53% | 36.58% | −156.80 | #4493 | | FY 2021-22 | 57.86 | 0.0018% | +260.05% | 36.43% | 165.08 | 0.0036% | −4.51% | 35.12% | −107.22 | #3166 | | FY 2022-23 | 32.57 | 0.0009% | −43.71% | 27.60% | 266.20 | 0.0046% | +61.26% | 39.86% | −233.63 | #4046 | | FY 2023-24 | 50.00 | 0.0014% | +53.52% | 32.80% | 276.55 | 0.0049% | +3.89% | 38.07% | −226.55 | #3528 | | FY 2024-25 | 45.63 | 0.0012% | −8.74% | 30.08% | 302.01 | 0.0050% | +9.21% | 37.40% | −256.38 | #3741 | - CAGR (7-year): exports 34.06%/yr, imports 6.90%/yr (consistently Deficit) ## Key trade insights: HSN Code 85065000 export-import analysis ### Consistent export growth: 34.06% CAGR over 7 years India's exports under HSN Code 85065000 have grown at a compound annual rate of 34.06% over 7 fiscal years, rising from ₹7.86 Crore in FY 2018-19 to ₹45.63 Crore in FY 2024-25. ### HSN Code 85065000 ranked #3741 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85065000 ranks #3741 out of 12657 HSN codes by total export value. Within Sub-Chapter 8506, it ranks #2 of 8. By trade surplus, it ranks #11493 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85065000 exports The strongest single-year export movement for HSN Code 85065000 was recorded in FY 2021-22, when exports surged by 260.05% over the prior year. ### India records a trade deficit of ₹256.38 Crore in HSN Code 85065000 goods In FY 2024-25, India's imports of ₹302.01 Cr exceeded exports of ₹45.63 Cr, resulting in a trade deficit of ₹256.38 Crore — ranking #11493 of 12657 by surplus magnitude. ### Import growth of 6.90% CAGR signals stable import dependency for Lithium India's imports under HSN Code 85065000 have grown at 6.90% CAGR, reaching ₹302.01 Crore in FY 2024-25. ### HSN Code 85065000 contributes 30.08% of Sub-Chapter 8506 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 8506, HSN Code 85065000 ranks #2 by export value — accounting for 30.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 37.40% share (rank #1). ## 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 (this hsn code) | ₹46 Cr | | #3 | [HSN Code 85061000: Manganese Dioxide](https://busy.in/hsn/hsn-85061000/) | ₹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 |