What products are classified under HSN 85072000 ?
It includes Parts of Electrical Machines and Apparatus
HSN Code 85072000 represents Other Lead-Acid Accumulators under GST classification. This code helps businesses identify Other Lead-Acid Accumulators correctly for billing, taxation, and trade. With HSN Code 85072000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Lead-Acid Accumulators.
HSN Code 85072000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 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 | 8507 | Electric accumulators, including separators therefor, whether or not rectangular (including square) | Other lead-acid accumulators | 14% | 14% | 28% | 0% |
Description of goods
Other lead-acid accumulators
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
8507 – Electric accumulators, including separators therefor, whether or not rectangular (including square)
Other Lead-Acid Accumulators does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Lead-acid, of a kind used for starting piston engines | |
| Nickel-cadmium | |
| Nickel-iron | |
| Nickel-metal hydride | |
| Lithium-ion | |
| Other accumulators | |
| Parts : Accumulator cases made of hard rubber and separators | |
| Parts : Other |
Lead-acid, of a kind used for starting piston engines
Nickel-cadmium
Nickel-iron
Nickel-metal hydride
Lithium-ion
Other accumulators
Parts : Accumulator cases made of hard rubber and separators
Parts : Other
It includes Parts of Electrical Machines and Apparatus
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 85072000, Other Lead-Acid Accumulators attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Lead-Acid Accumulators; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.