---
title: "HSN Code for Other primary cells and primary batteries: Other | HSN 85068090 GST Rate"
description: "Find HSN and GST Rates for 85068090 related to Other primary cells and primary batteries: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85068090/"
---

# HSN Code 85068090: Other primary cells and primary batteries: Other

- [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 |
| --- | --- | --- | --- | --- |
| Other primary cells and primary batteries: Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 85068090 ?

It includes Lithium-Ion

### Can we claim ITC on inputs used to trade Other primary cells and primary batteries: Other?

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

### Any common misclassification issue with Other primary cells and primary batteries: Other?

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 Other primary cells and primary batteries: Other?

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 Other primary cells and primary batteries: Other?

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 Other primary cells and primary batteries: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other primary cells and primary batteries: Other; Nil for exempt items if applicable).

## India's trade performance: HSN Code 85068090 (FY 2024-25)

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

- Exports: ₹74 Cr (+15.56% YoY) — 0.0020% of India's total exports
- Imports: ₹123 Cr (+5.68% YoY) — 0.0020% of India's total imports
- Trade balance: −₹48 Cr (Deficit); surplus rank #10219 of 12657 HSN codes
- Share of Sub-Chapter 8506: 49.09% of its exports; import side 15.18%
- Rank within Sub-Chapter 8506: #1 of 8 by export value; import-side #3

### Key metrics

- Export CAGR: 15.71% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3061 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +197.57% in FY 2021-22
- Contribution to Sub-Ch. 8506: 49.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85068090

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 | 31.03 | 0.0014% | — | 44.69% | 265.53 | 0.0074% | — | 46.09% | −234.50 | #3535 |
| FY 2019-20 | 33.15 | 0.0015% | +6.83% | 25.79% | 193.15 | 0.0058% | −27.26% | 45.48% | −160.00 | #3474 |
| FY 2020-21 | 20.99 | 0.0010% | −36.68% | 26.19% | 115.56 | 0.0040% | −40.17% | 24.46% | −94.57 | #4123 |
| FY 2021-22 | 62.46 | 0.0020% | +197.57% | 39.33% | 108.83 | 0.0024% | −5.82% | 23.16% | −46.37 | #3059 |
| FY 2022-23 | 55.64 | 0.0015% | −10.92% | 47.16% | 124.70 | 0.0022% | +14.58% | 18.67% | −69.06 | #3329 |
| FY 2023-24 | 64.45 | 0.0018% | +15.83% | 42.28% | 115.99 | 0.0021% | −6.98% | 15.97% | −51.54 | #3183 |
| FY 2024-25 | 74.48 | 0.0020% | +15.56% | 49.09% | 122.58 | 0.0020% | +5.68% | 15.18% | −48.10 | #3061 |

- CAGR (7-year): exports 15.71%/yr, imports -12.09%/yr (consistently Deficit)

## Key trade insights: HSN Code 85068090 export-import analysis

### Consistent export growth: 15.71% CAGR over 7 years

India's exports under HSN Code 85068090 have grown at a compound annual rate of 15.71% over 7 fiscal years, rising from ₹31.03 Crore in FY 2018-19 to ₹74.48 Crore in FY 2024-25.

### HSN Code 85068090 ranked #3061 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85068090 ranks #3061 out of 12657 HSN codes by total export value. Within Sub-Chapter 8506, it ranks #1 of 8. By trade surplus, it ranks #10219 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85068090 exports

The strongest single-year export movement for HSN Code 85068090 was recorded in FY 2021-22, when exports surged by 197.57% over the prior year.

### India records a trade deficit of ₹48.10 Crore in HSN Code 85068090 goods

In FY 2024-25, India's imports of ₹122.58 Cr exceeded exports of ₹74.48 Cr, resulting in a trade deficit of ₹48.10 Crore — ranking #10219 of 12657 by surplus magnitude.

### Import growth of -12.09% CAGR signals stable import dependency for Other primary cells and primary batteries: Other

India's imports under HSN Code 85068090 have grown at -12.09% CAGR, reaching ₹122.58 Crore in FY 2024-25.

### HSN Code 85068090 contributes 49.09% of Sub-Chapter 8506 exports — ranked #1

Among the 8 HSN codes under Sub-Chapter 8506, HSN Code 85068090 ranks #1 by export value — accounting for 49.09% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.18% share (rank #3).

## 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 (this hsn code) | ₹74 Cr |
| #2 | [HSN Code 85065000: Lithium](https://busy.in/hsn/hsn-85065000/) | ₹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 |