--- title: "HSN Code for Lithium-Ion | HSN 85076000 GST Rate" description: "Find HSN and GST Rates for 85076000 related to Lithium-Ion with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-85076000/" --- # HSN Code 85076000: Lithium-Ion - [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 | | --- | --- | --- | --- | --- | | Lithium-ion | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 85076000 ? It includes Electro-Magnetic Coils ### Any common misclassification issue with Lithium-Ion? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Lithium-Ion? Under HSN 85076000, Lithium-Ion attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Lithium-Ion? 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. ### Do e‑way bill and e‑invoice apply for Lithium-Ion? 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. ### Can we claim ITC on inputs used to trade Lithium-Ion? 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 85076000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹645 Cr (−43.39% YoY) — 0.0175% of India's total exports - Imports: ₹25,459 Cr (+4.57% YoY) — 0.4190% of India's total imports - Trade balance: −₹24,814 Cr (Deficit); surplus rank #12635 of 12657 HSN codes - Share of Sub-Chapter 8507: 9.26% of its exports; import side 80.70% - Rank within Sub-Chapter 8507: #3 of 9 by export value; import-side #1 ### Key metrics - Export CAGR: 55.47% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #798 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +443.71% in FY 2022-23 - Contribution to Sub-Ch. 8507: 9.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 85076000 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 | 45.64 | 0.0020% | — | 1.73% | 8,574.08 | 0.2392% | — | 71.64% | −8,528.44 | #2984 | | FY 2019-20 | 69.00 | 0.0031% | +51.18% | 2.39% | 8,818.61 | 0.2634% | +2.85% | 73.22% | −8,749.61 | #2465 | | FY 2020-21 | 49.44 | 0.0023% | −28.35% | 1.69% | 8,811.45 | 0.3024% | −0.08% | 78.14% | −8,762.01 | #2945 | | FY 2021-22 | 143.18 | 0.0046% | +189.60% | 3.03% | 13,673.15 | 0.2992% | +55.17% | 79.61% | −13,529.97 | #1996 | | FY 2022-23 | 778.49 | 0.0215% | +443.71% | 12.27% | 23,149.51 | 0.4026% | +69.31% | 81.45% | −22,371.02 | #626 | | FY 2023-24 | 1,138.56 | 0.0315% | +46.25% | 16.87% | 24,345.94 | 0.4335% | +5.17% | 80.29% | −23,207.38 | #450 | | FY 2024-25 | 644.59 | 0.0175% | −43.39% | 9.26% | 25,458.61 | 0.4190% | +4.57% | 80.70% | −24,814.02 | #798 | - CAGR (7-year): exports 55.47%/yr, imports 19.89%/yr (consistently Deficit) ## Key trade insights: HSN Code 85076000 export-import analysis ### Consistent export growth: 55.47% CAGR over 7 years India's exports under HSN Code 85076000 have grown at a compound annual rate of 55.47% over 7 fiscal years, rising from ₹45.64 Crore in FY 2018-19 to ₹644.59 Crore in FY 2024-25. ### HSN Code 85076000 ranked #798 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 85076000 ranks #798 out of 12657 HSN codes by total export value. Within Sub-Chapter 8507, it ranks #3 of 9. By trade surplus, it ranks #12635 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 85076000 exports The strongest single-year export movement for HSN Code 85076000 was recorded in FY 2022-23, when exports surged by 443.71% over the prior year. ### India records a trade deficit of ₹24,814.02 Crore in HSN Code 85076000 goods In FY 2024-25, India's imports of ₹25,458.61 Cr exceeded exports of ₹644.59 Cr, resulting in a trade deficit of ₹24,814.02 Crore — ranking #12635 of 12657 by surplus magnitude. ### Import growth of 19.89% CAGR signals rising demand for Lithium-Ion India's imports under HSN Code 85076000 have grown at 19.89% CAGR, reaching ₹25,458.61 Crore in FY 2024-25. ### HSN Code 85076000 contributes 9.26% of Sub-Chapter 8507 exports — ranked #3 Among the 9 HSN codes under Sub-Chapter 8507, HSN Code 85076000 ranks #3 by export value — accounting for 9.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 80.70% share (rank #1). ## 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](https://busy.in/hsn/hsn-85071000/) | ₹2,248 Cr | | #3 | HSN Code 85076000: Lithium-Ion (this hsn code) | ₹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 |