HSN Code 85065000 represents Lithium under GST classification. This code helps businesses identify Lithium correctly for billing, taxation, and trade. With HSN Code 85065000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Lithium.
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HSN Code 85065000 relates to the following description.
Description of Goods
Lithium
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
Sub Chapter
8506 - Primary cells and primary batteries
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Lithium does not include products with the following descriptions.
Manganese dioxide
Mercuric oxide
Silver oxide
Air-zinc
Other primary cells and primary batteries: Button Cells
Other primary cells and primary batteries: Other
Parts
India’s Exports
FY 2024-25₹46 Cr
0.0012% of India’s total exports
India’s Imports
FY 2024-25₹302 Cr
0.0050% of India’s total imports
Trade Balance
FY 2024-25−₹256 Cr
Surplus rank #11493 of 12657 HSN codes
% of Sub-Chapter 8506
FY 2024-2530.08%
Share of Sub-Chapter 8506’s total exports in FY 2024-25
Import side: 37.40% of Sub-Chapter 8506’s imports
Rank Within Sub-Chapter 8506
FY 2024-25#2 of 8
Position by export value among HSN codes in Sub-Chapter 8506
Import-side rank: #1 of 8
At a glance
34.06%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#3741
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+260.05%
Peak Growth Year
FY 2021-22 · strongest single-year move
30.08%
Contribution to Sub-Ch. 8506
Share of Sub-Chapter 8506 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−194.54
Exports
7.86 ₹ Cr
0.0003% share
— YoY
11.32% of Sub-Ch. 8506
Imports
202.40 ₹ Cr
0.0056% share
— YoY
35.13% of Sub-Ch. 8506
Balance
−135.61
Exports
11.47 ₹ Cr
0.0005% share
+45.93% YoY
8.92% of Sub-Ch. 8506
Imports
147.08 ₹ Cr
0.0044% share
−27.33% YoY
34.63% of Sub-Ch. 8506
Balance
−156.80
Exports
16.07 ₹ Cr
0.0007% share
+40.10% YoY
20.05% of Sub-Ch. 8506
Imports
172.87 ₹ Cr
0.0059% share
+17.53% YoY
36.58% of Sub-Ch. 8506
Balance
−107.22
Exports
57.86 ₹ Cr
0.0018% share
+260.05% YoY
36.43% of Sub-Ch. 8506
Imports
165.08 ₹ Cr
0.0036% share
−4.51% YoY
35.12% of Sub-Ch. 8506
Balance
−233.63
Exports
32.57 ₹ Cr
0.0009% share
−43.71% YoY
27.60% of Sub-Ch. 8506
Imports
266.20 ₹ Cr
0.0046% share
+61.26% YoY
39.86% of Sub-Ch. 8506
Balance
−226.55
Exports
50.00 ₹ Cr
0.0014% share
+53.52% YoY
32.80% of Sub-Ch. 8506
Imports
276.55 ₹ Cr
0.0049% share
+3.89% YoY
38.07% of Sub-Ch. 8506
Balance
−256.38
Exports
45.63 ₹ Cr
0.0012% share
−8.74% YoY
30.08% of Sub-Ch. 8506
Imports
302.01 ₹ Cr
0.0050% share
+9.21% YoY
37.40% of Sub-Ch. 8506
CAGR · 7-Year
Exports
34.06% /yr
Imports
6.90% /yr
reference, FY 2024-25
Export
₹151.72 Cr
Import
₹807.49 Cr
Trade Balance
−655.77
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.
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.
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.
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.
India's imports under HSN Code 85065000 have grown at 6.90% CAGR, reaching ₹302.01 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 85065000 and GST compliance.
It includes Nickel-Cadmium
Under HSN 85065000, Lithium attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lithium; Nil for exempt items if applicable).