---
title: "HSN Code for Other Lead-Acid Accumulators | HSN 85072000 GST Rate"
description: "Find HSN and GST Rates for 85072000 related to Other Lead-Acid Accumulators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-85072000/"
---

# HSN Code 85072000: Other Lead-Acid Accumulators

- [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 |
| --- | --- | --- | --- | --- |
| Other lead-acid accumulators | 14% | 14% | 28% | 0% |

## Frequently asked questions

### What products are classified under HSN 85072000 ?

It includes Parts of Electrical Machines and Apparatus

### Does packaging or labelling change the GST for Other Lead-Acid Accumulators?

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.

### Can we claim ITC on inputs used to trade Other Lead-Acid Accumulators?

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

### How much GST applies to Other Lead-Acid Accumulators?

Under HSN 85072000, Other Lead-Acid Accumulators attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Lead-Acid Accumulators is sold with other items?

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).

### Any common misclassification issue with Other Lead-Acid Accumulators?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 85072000 (FY 2024-25)

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

- Exports: ₹3,414 Cr (+13.74% YoY) — 0.0928% of India's total exports
- Imports: ₹1,297 Cr (+26.58% YoY) — 0.0214% of India's total imports
- Trade balance: ₹2,116 Cr (Surplus); surplus rank #173 of 12657 HSN codes
- Share of Sub-Chapter 8507: 49.05% of its exports; import side 4.11%
- Rank within Sub-Chapter 8507: #1 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: 18.66% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #148 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +88.19% in FY 2021-22
- Contribution to Sub-Ch. 8507: 49.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 85072000

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 | 1,222.90 | 0.0535% | — | 46.47% | 786.44 | 0.0219% | — | 6.57% | +436.46 | #268 |
| FY 2019-20 | 1,294.03 | 0.0588% | +5.82% | 44.90% | 634.05 | 0.0189% | −19.38% | 5.26% | +659.98 | #248 |
| FY 2020-21 | 1,313.59 | 0.0611% | +1.51% | 44.85% | 625.97 | 0.0215% | −1.27% | 5.55% | +687.62 | #259 |
| FY 2021-22 | 2,472.04 | 0.0788% | +88.19% | 52.34% | 730.54 | 0.0160% | +16.71% | 4.25% | +1,741.50 | #190 |
| FY 2022-23 | 3,387.62 | 0.0936% | +37.04% | 53.38% | 832.78 | 0.0145% | +14.00% | 2.93% | +2,554.84 | #139 |
| FY 2023-24 | 3,001.21 | 0.0829% | −11.41% | 44.47% | 1,024.98 | 0.0183% | +23.08% | 3.38% | +1,976.23 | #171 |
| FY 2024-25 | 3,413.69 | 0.0928% | +13.74% | 49.05% | 1,297.39 | 0.0214% | +26.58% | 4.11% | +2,116.30 | #148 |

- CAGR (7-year): exports 18.66%/yr, imports 8.70%/yr (consistently Surplus)

## Key trade insights: HSN Code 85072000 export-import analysis

### Consistent export growth: 18.66% CAGR over 7 years

India's exports under HSN Code 85072000 have grown at a compound annual rate of 18.66% over 7 fiscal years, rising from ₹1,222.90 Crore in FY 2018-19 to ₹3,413.69 Crore in FY 2024-25.

### HSN Code 85072000 ranked #148 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 85072000 ranks #148 out of 12657 HSN codes by total export value. Within Sub-Chapter 8507, it ranks #1 of 9. By trade surplus, it ranks #173 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 85072000 exports

The strongest single-year export movement for HSN Code 85072000 was recorded in FY 2021-22, when exports surged by 88.19% over the prior year.

### India maintains a trade surplus of ₹2,116.30 Crore in HSN Code 85072000 goods

In FY 2024-25, India's exports of ₹3,413.69 Cr exceeded imports of ₹1,297.39 Cr, resulting in a trade surplus of ₹2,116.30 Crore — ranking #173 of 12657 by surplus magnitude.

### Import growth of 8.70% CAGR signals stable import dependency for Other Lead-Acid Accumulators

India's imports under HSN Code 85072000 have grown at 8.70% CAGR, reaching ₹1,297.39 Crore in FY 2024-25.

### HSN Code 85072000 contributes 49.05% of Sub-Chapter 8507 exports — ranked #1

Among the 9 HSN codes under Sub-Chapter 8507, HSN Code 85072000 ranks #1 by export value — accounting for 49.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.11% share (rank #3).

## 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 (this hsn code) | ₹3,414 Cr |
| #2 | [HSN Code 85071000: Lead-acid batteries: Piston engines](https://busy.in/hsn/hsn-85071000/) | ₹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 |