--- title: "HSN Code for Lead-acid batteries: Piston engines | HSN 85071000 GST Rate" description: "Find HSN and GST Rates for 85071000 related to Lead-acid batteries: Piston engines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85071000/" --- # HSN Code 85071000: Lead-acid batteries: Piston engines - [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 8507: Electric accumulators & separators](https://busy.in/hsn/sub-chapter-8507/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Lead-acid, of a kind used for starting piston engines | 14% | 14% | 28% | 0% | ## Frequently asked questions ### What products are classified under HSN 85071000 ? It includes Accumulator cases ### Do e‑way bill and e‑invoice apply for Lead-acid batteries: Piston engines? 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. ### Any common misclassification issue with Lead-acid batteries: Piston engines? 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 Lead-acid batteries: Piston engines? 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 Lead-acid batteries: Piston engines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lead-acid batteries: Piston engines; Nil for exempt items if applicable). ### How much GST applies to Lead-acid batteries: Piston engines? Under HSN 85071000, Lead-acid batteries: Piston engines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Lead-acid batteries: Piston engines? 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 85071000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,248 Cr (+8.57% YoY) — 0.0611% of India's total exports - Imports: ₹601 Cr (−15.12% YoY) — 0.0099% of India's total imports - Trade balance: ₹1,647 Cr (Surplus); surplus rank #240 of 12657 HSN codes - Share of Sub-Chapter 8507: 32.31% of its exports; import side 1.90% - Rank within Sub-Chapter 8507: #2 of 9 by export value; import-side #5 ### Key metrics - Export CAGR: 14.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #231 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +31.41% in FY 2021-22 - Contribution to Sub-Ch. 8507: 32.31% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85071000 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. 8507 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 8507 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1,020.60 | 0.0447% | — | 38.78% | 273.15 | 0.0076% | — | 2.28% | +747.45 | #325 | | FY 2019-20 | 1,201.76 | 0.0546% | +17.75% | 41.70% | 258.44 | 0.0077% | −5.39% | 2.15% | +943.32 | #266 | | FY 2020-21 | 1,290.21 | 0.0600% | +7.36% | 44.05% | 244.10 | 0.0084% | −5.55% | 2.16% | +1,046.11 | #268 | | FY 2021-22 | 1,695.47 | 0.0540% | +31.41% | 35.90% | 337.57 | 0.0074% | +38.29% | 1.97% | +1,357.90 | #277 | | FY 2022-23 | 1,726.52 | 0.0477% | +1.83% | 27.21% | 408.81 | 0.0071% | +21.10% | 1.44% | +1,317.71 | #298 | | FY 2023-24 | 2,070.72 | 0.0572% | +19.94% | 30.68% | 708.01 | 0.0126% | +73.19% | 2.34% | +1,362.71 | #241 | | FY 2024-25 | 2,248.23 | 0.0611% | +8.57% | 32.31% | 600.97 | 0.0099% | −15.12% | 1.90% | +1,647.26 | #231 | - CAGR (7-year): exports 14.07%/yr, imports 14.04%/yr (consistently Surplus) ## Key trade insights: HSN Code 85071000 export-import analysis ### Consistent export growth: 14.07% CAGR over 7 years India's exports under HSN Code 85071000 have grown at a compound annual rate of 14.07% over 7 fiscal years, rising from ₹1,020.60 Crore in FY 2018-19 to ₹2,248.23 Crore in FY 2024-25. ### HSN Code 85071000 ranked #231 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85071000 ranks #231 out of 12657 HSN codes by total export value. Within Sub-Chapter 8507, it ranks #2 of 9. By trade surplus, it ranks #240 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 85071000 exports The strongest single-year export movement for HSN Code 85071000 was recorded in FY 2021-22, when exports surged by 31.41% over the prior year. ### India maintains a trade surplus of ₹1,647.26 Crore in HSN Code 85071000 goods In FY 2024-25, India's exports of ₹2,248.23 Cr exceeded imports of ₹600.97 Cr, resulting in a trade surplus of ₹1,647.26 Crore — ranking #240 of 12657 by surplus magnitude. ### Import growth of 14.04% CAGR signals rising demand for Lead-acid batteries: Piston engines India's imports under HSN Code 85071000 have grown at 14.04% CAGR, reaching ₹600.97 Crore in FY 2024-25. ### HSN Code 85071000 contributes 32.31% of Sub-Chapter 8507 exports — ranked #2 Among the 9 HSN codes under Sub-Chapter 8507, HSN Code 85071000 ranks #2 by export value — accounting for 32.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.90% share (rank #5). ## Related HSN Codes in Sub-Chapter 8507 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 85072000: Other Lead-Acid Accumulators](https://busy.in/hsn/hsn-85072000/) | ₹3,414 Cr | | #2 | HSN Code 85071000: Lead-acid batteries: Piston engines (this hsn code) | ₹2,248 Cr | | #3 | [HSN Code 85076000: Lithium-Ion](https://busy.in/hsn/hsn-85076000/) | ₹645 Cr | | #4 | [HSN Code 85073000: Nickel-Cadmium](https://busy.in/hsn/hsn-85073000/) | ₹308 Cr | | #5 | [HSN Code 85079090: Parts of Electrical Machines and Apparatus](https://busy.in/hsn/hsn-85079090/) | ₹183 Cr | | #6 | [HSN Code 85079010: Accumulator cases](https://busy.in/hsn/hsn-85079010/) | ₹94 Cr | | #7 | [HSN Code 85078000: Other Accumulators](https://busy.in/hsn/hsn-85078000/) | ₹67 Cr | | #8 | [HSN Code 85075000: Nickel-Metal Hydride](https://busy.in/hsn/hsn-85075000/) | ₹1 Cr | | — | [HSN Code 85074000: Nickel-Iron](https://busy.in/hsn/hsn-85074000/) | Nil |